Personal & employment

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  • Offshore tax compliance deadline approaches under the Requirement to Correct regime

    Article

    Submitted: 06 September 2018

    Taxpayers have until 30 September 2018 to correct any errors in relation to their historic offshore tax affairs to avoid the imposition of punitive UK tax penalties.

  • Off-payroll working in the private sector

    Article

    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

    Article

    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

  • Entrepreneurs' Relief: gains before dilution

    Article

    Submitted: 14 March 2018

    The Government proposes to allow individuals, whose shareholding in a trading company is diluted below 5% by an issue of shares to raise funds, to elect to claim Entrepreneurs’ Relief by reference to a deemed disposal of the shares at that time.

  • Employment status consultation: tax aspects

    Article

    Submitted: 09 March 2018

    The Government’s consultation on employment status seeks responses to the way in which the tax system inter-relates with different types of employment status and whether changes should be made to the tax system in that context.

  • Conspicuous unfairness and the Liechtenstein disclosure facility

    Article

    Submitted: 06 March 2018

    HMRC’s 2014 decision to deny further applications to take advantage of the Liechtenstein Disclosure Facility to taxpayers with EBT disputes was not conspicuously unfair.

  • 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.

  • Luxembourg publishes list of jurisdictions for CbC reporting purposes

    Article

    Submitted: 02 March 2018

    On 20 February 2018, the Luxembourg government published a regulation listing which countries are to be considered Reportable Jurisdictions under the Luxembourg rules on country by country (CbC) reporting.

  • Taxation of Bitcoin and other similar cryptocurrencies

    Article

    Submitted: 06 February 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies.

  • Deductibility of partners' expenses

    Article

    Submitted: 30 January 2018

    The Court of Appeal has confirmed that the trade carried on by a partner in a partnership is the actual trade of the partnership and each partner is not to be regarded as carrying on a separate, distinct trade for the purposes of determining deductible expenditure.

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