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Budget 2010
- Shepherd & Wedderburn LLP
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- United Kingdom
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- April 9 2010
A summary of the main employment-related measures in this year's budget is set out below
Emergency Budget: Chancellor announces new consultation on phasing out of default retirement age
- Shepherd & Wedderburn LLP
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- United Kingdom
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- July 8 2010
The Chancellor, George Osborne, delivered his Budget Report on 22 June 2010
Update on compromise agreements and tax
- Shepherd & Wedderburn LLP
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- United Kingdom
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- January 17 2011
In this update we report on changes to the operation of PAYE from 6 April 2011, which will impact in particular upon compensation payments made to former employees and the taxation of share option gains arising after the employee has left employment, and a recent Court of Appeal decision confirming that employers are not required to apportion settlement payments to show the taxable and non-taxable elements
ECJ confirms that part payment of salary in vouchers is a taxable for VAT purposes
- Shepherd & Wedderburn LLP
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- European Union, United Kingdom
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- September 10 2010
In its judgment in the case of Astra Zeneca UK Limited v HRMC, the European Court of Justice has followed the Advocate General's opinion that part payment of salary to employees in the form of vouchers is a taxable supply for VAT purposes
Meaning of "occupied premises" for purposes of car pool tax exemption
- Shepherd & Wedderburn LLP
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- United Kingdom
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- September 10 2010
Providing a company car to an employee is treated as a taxable benefit but there is an exemption to the general rule where the car provided by the employer is used as a "pool car"
VAT on vouchers provided to employees
- Shepherd & Wedderburn LLP
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- European Union, United Kingdom
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- May 14 2010
Employers which provide childcare vouchers to employees under a salary sacrifice scheme may have to account for VAT on the vouchers if the European Court follows the Advocate-General's opinion in a recent case (AstraZeneca UK Ltd v HMRC, C-4009
Current Search
- Author - Neil Maclean
- Workarea - Corporate Tax