Tax

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  • UK employment law - future developments

    Article

    Last Reviewed: 19 April 2018 / Submitted: 01 February 2017

    Anticipated changes to employment law in England and Wales.

  • GAAR Panel opinion on contrived employment tax avoidance arrangements

    Article

    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

    Article

    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

    Article

    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

    Article

    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.

  • UK Budget 22 November 2017 - Resources

    Article

    Submitted: 22 November 2017

    Links to external resources relating to the UK Budget 2017, which was released on Wednesday 22 November 2017.

  • Wheels keep turning

    Article

    Last Reviewed: 09 October 2017 / Submitted: 10 January 2017

    Wheels Common Investment Fund Trustees has been allowed to amend its claim for repayment of overpaid VAT on investment fund management services to a defined benefit scheme to argue that the imposition of VAT was in breach of EU law since similar services provided by an insurer are treated as exempt insurance supplies.

  • Supreme Court upholds barring order against HMRC

    Article

    Submitted: 08 September 2017

    ​Heather Rowlands and Gary Barnett's article for Tax Journal comments on the important decision of the Supreme Court on the approach to be taken by the tax tribunals to procedural non-compliance and its observations on the standard of behaviour expected of HMRC.

  • GAAR: first Advisory Panel opinions

    Article

    Submitted: 07 September 2017

    The GAAR Advisory Panel has opined that arrangements to reward employees using a combination of gold and EBT arrangements to avoid a charge to income tax were not a reasonable course of action.

  • The Taylor Review and the tax system

    Article

    Submitted: 12 July 2017

    The Taylor Review has recommended that the Government should seek to remove the distortions in the labour market created by the disparity of treatment in the tax system between employed and self-employed.

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