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A month in UK employment law

Proskauer Rose LLP
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United Kingdom
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January 18 2013

2013 is set to bring with it some important changes to UK employment law and employee-related tax. To herald the New Year, here is a list of recent

UK tax law changes may affect fund industry

Proskauer Rose LLP
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United Kingdom
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January 7 2013

Recently proposed changes in UK law could affect private investment funds that operate or have partners, employees or investments in the UK. Many of the

UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes

Proskauer Rose LLP
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United Kingdom
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October 11 2012

In March 2012 the UK's taxation authority, HM Revenue & Customs (HMRC), released a consultation on certain aspects of the taxation of interest

United Kingdom and United States conclude FATCA intergovernmental agreement

Proskauer Rose LLP
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United Kingdom, USA
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September 25 2012

On September 12, 2012, the United Kingdom became the first government to enter into an agreement (the "Agreement") with the United States regarding the U.S. withholding tax regime commonly referred to as the Foreign Account Tax Compliance Act ("FATCA"

UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised

Proskauer Rose LLP
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United Kingdom
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May 16 2012

In 2009, Her Majesty's Revenue & Customs ("HMRC") in the UK announced that, for partnerships filing UK tax returns, each partner was required to have a unique taxpayer reference number ("UTR"

HMRC now empowered to demand a security deposit for PAYE and national insurance contributions

Proskauer Rose LLP
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United Kingdom
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May 2 2012

In circumstances were there is serious risk that income tax and National Insurance contributions withheld by U.K. employers will not be remitted, HMRC is now empowered to require a security deposit be made for such payments

Dual contracts

Proskauer Rose LLP
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United Kingdom
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May 2 2012

HMRC has published guidance on two aspects of dual-contract arrangements

Are smartphones exempt from income tax?

Proskauer Rose LLP
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United Kingdom
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March 19 2012

In a Revenue & Customs Brief (0212), HMRC has revised its interpretation as to what constitutes a mobile phone to include smartphones and therefore exempt these devices from income tax

Changes to the PAYE treatment of post-P45 termination payments a reminder

Proskauer Rose LLP
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United Kingdom
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March 19 2012

Prior to 6 April 2011, tax on termination payments was deducted at basic rate and the employee's tax code was not taken into account for the purposes of any payments made to an employee after their P45 had been issued

Personal allowance for income tax to increase

Proskauer Rose LLP
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United Kingdom
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March 19 2012

With effect from 6 April 2012, the personal allowance for income tax is to increase to £8,105 and the threshold at which employees pay the higher rate of income tax of 40 is to reduce to £34,371.00

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