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  • A Table of Three DTA’s

    Artículo

    Enviado: 22 July 2019

    An overview of the Supreme Court decision that no dividends tax is payable on distributions to Dutch resident shareholders.

  • Off-payroll working rules: Simmons & Simmons response to consultation

    Artículo

    Enviado: 29 May 2019

    Simmons & Simmons response to the "Off-payroll working rules from April 2020" policy paper and consultation document published on 05 March 2019 by HMRC.

  • UK employment law - future developments

    Artículo

    Última revisión: 05 March 2019 / Enviado: 01 February 2017

    Anticipated changes to employment law in England and Wales.

  • Off-payroll working in the private sector

    Artículo

    Última revisión: 07 February 2019 / Enviado: 21 May 2018

    The Government has announced that it will make large and medium businesses responsible for operating the IR35 rules in cases of “disguised employment” with effect from April 2020.

  • UK Budget 29 October 2018 - Simmons & Simmons' expert commentary

    Artículo

    Enviado: 29 October 2018

    Simmons & Simmons' expert commentary on those tax aspects of the 2018 UK Budget, released on 29 October 2018, which are of particular interest to the business community.

  • UK Budget 29 October 2018 - Resources

    Artículo

    Enviado: 29 October 2018

    Links to external resources relating to the UK Budget 2018, which was released on 29 October 2018.

  • VAT and supplies of temporary workers

    Artículo

    Enviado: 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.

  • Cape Town Tax Court judgment in favour of taxpayer

    Artículo

    Enviado: 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

    Artículo

    Enviado: 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.

  • Termination payments and discrimination

    Artículo

    Enviado: 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

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