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  • VAT and supplies of temporary workers


    Submitted: 02 August 2018

    Supplies of temporary workers by an employment business to a client amounted to supplies of staff on the full consideration for which VAT was chargeable.

  • UK employment law - future developments


    Last Reviewed: 24 July 2018 / Submitted: 01 February 2017

    Anticipated changes to employment law in England and Wales.

  • Cape Town Tax Court judgment in favour of taxpayer


    Submitted: 11 June 2018

    Summary of the facts of a recent Cape Town Tax Court judgment in respect of a dispute with SARS over a share incentive scheme.

  • Short term business visitors from overseas


    Submitted: 31 May 2018

    The Government has issued a consultation document looking at possibilities for simplifying the administration for businesses where business visitors come to work in the UK from an overseas branch for short periods.

  • Off-payroll working in the private sector


    Submitted: 21 May 2018

    The Government is consulting on options to tackle non-compliance with the IR35 rules in the private sector, including the possibility of making the engager responsible for ensuring that income tax and NICs are accounted for to HMRC when the rules apply.

  • Termination payments and discrimination


    Submitted: 30 April 2018

    A payment in relation to a claim for unfair dismissal and age discrimination may fall within the exemption from tax for payments on account of “injury” prior to changes introduced in April 2018

  • GAAR Panel opinion on contrived employment tax avoidance arrangements


    Submitted: 05 March 2018

    Arrangements involving an employer financed retirement benefit scheme (EFRBS) which, via a series of tripartite transactions involving deeds of covenants and loans which were later cancelled, resulted in long-term loans to employees were, according to the GAAR Advisory Panel, not a reasonable course of action in relation to the relevant employment tax provisions.

  • Redundancy indemnity arrangements and supplies


    Submitted: 16 January 2018

    Indemnity payments made by a bank to a service provider in relation to the redundancy costs incurred by that provider, as a result of taking on the bank’s former employees, did not amount to consideration for supplies of administration services made by the service provider to the bank.

  • New Luxembourg circular on stock option plans


    Submitted: 05 December 2017

    The Luxembourg tax authorities have announced a number of changes to the tax treatment and reporting requirements affecting stock option plans.

  • UK Budget 22 November 2017 - Simmons & Simmons' expert commentary


    Submitted: 22 November 2017

    Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 22 November 2017, which are of particular interest to the business community.

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