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Benefits in kind: NIC - whether "making good" applies to NIC

Squire Sanders
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United Kingdom
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November 7 2012

An interesting debate took place in Marcia Willett Limited v HMRC TC 2301 relating to the application to a charge to NIC on benefits in kind in circumstances where there is no charge to income tax

QROPS

Squire Sanders Hammonds
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Singapore, United Kingdom
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June 7 2011

I am aware that the case of Equity Trust (Singapore) Limited v HMRC has been a subject of considerable interest

Overseas pensions

Squire Sanders Hammonds
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United Kingdom
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June 7 2011

Provisions are to be introduced to the Finance (No. 3) Bill on the subject of overseas pensions to prevent foreign pensions received by UK residents being protected by a double taxation agreement

Extra-statutory concession A10

Squire Sanders Hammonds
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United Kingdom
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May 3 2011

This concession gives relief from tax on a lump sum received from an overseas pension scheme where all or part of the lump sum relates to duties performed outside the UK while the individual is non-resident

Employee benefit trusts

Squire Sanders
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United Kingdom
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January 5 2011

Employee benefit trusts (EBTs) and employer-funded retirement benefits schemes (EFRBSs) have been dealt a crushing blow by the draft clauses for the Finance Bill 2011

Dividends and NIC

Squire Sanders
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United Kingdom
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August 11 2010

This is a really sensitive subject, and the Upper Tribunal decision in HMRC v P A Holdings Limited is clearly important

Employee benefit trusts: HMRC explain their view on the IHT implications

Squire Sanders
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United Kingdom
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August 28 2009

HMRC have issued Brief 492009 setting out their view of the inheritance tax implications of contributions to employee benefit trusts (EBTs) by a close company

Pension contributions: HMRC guidance on the anti-forestalling measures

Squire Sanders
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United Kingdom
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July 31 2009

HMRC have published some guidance regarding the forestalling provisions relating to the new pensions regime whereby tax relief for pensions is reduced for those earning more than £150,000

Pension schemes: unauthorised payments out of a SIPP

Squire Sanders
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United Kingdom
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March 31 2009

Last May, I drew attention to the case of Thorpe v HMRC, SpC 683, in which the taxpayer was seriously disadvantaged as a result of payments made from the pension scheme on the basis of a misunderstanding