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A summary of major developments in key areas

Herbert Smith Freehills LLP
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Australia, European Union, Indonesia, Myanmar, United Kingdom
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March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Inducement payments

Squire Sanders
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United Kingdom
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November 30 2010

The recent case of Barrie Macey TC 787 is the latest (although probably not the last) in a long series of cases relating to inducements to enter into a contract of employment

Taxing issues - responsibility for PAYE is on employers

Hogan Lovells
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United Kingdom
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June 21 2012

David A Marshall Jeweller Ltd v Revenue and Customs Commissioners is a stark illustration of the fact that responsibility for deducting the correct amount of tax and employee NICs lies firmly with the employer

Clawing back bonuses

Wragge & Co LLP
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United Kingdom
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April 2 2013

A recent case has highlighted the tax implications for an employee when a clawback provision in a contractual bonus is operated. The case has

Rangers 2 1 HMRC: victory for the taxpayer in the Rangers EBT case

RPC
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United Kingdom
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December 6 2012

The long awaited decision of the First-tier Tribunal (‘FTT’) in the Rangers EBT case has now been delivered

Manthorpe Building Products Limited v HMRC income tax and NICs

RPC
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United Kingdom
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April 5 2012

The First-tier Tribunal (FTT) has decided in Manthorpe Building Products Limited v HMRC, following the Court of Appeal decision in HMRC v PA Holdings Limited, that income tax and NICs were due on bonuses paid to directors that were structured as dividends

Compensation paid to compromise tribunal claims was taxable

Shepherd & Wedderburn LLP
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United Kingdom
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March 12 2009

The Special Commissioner has held that a payment made to a former employee was chargeable to tax as a termination payment under section 401 of the Income Tax (Earnings and Pensions) Act 2003

Clawback and negative earnings

Squire Sanders
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United Kingdom
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February 4 2013

Clawback provisions in bonus and share plans have generally been adopted on the basis that the employee will not get any tax credit for any amount

Employment tax: care must be taken over compromise agreement payments

RPC
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United Kingdom
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November 29 2010

Two recent cases have highlighted the need for employers to carefully follow the written terms of a compromise agreement when deciding how much tax should be deducted at source

VAT and salary sacrifice schemes: no one gets owt for nowt!

Nabarro LLP
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European Union, United Kingdom
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September 15 2010

The European Court of Justice (ECJ) has recently ruled that the part payment of salaries in retail vouchers is a supply for consideration by the employer to the employee for VAT purposes, and is therefore subject to VAT

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Search results

A summary of major developments in key areas

Inducement payments

Taxing issues - responsibility for PAYE is on employers

Clawing back bonuses

Rangers 2 1 HMRC: victory for the taxpayer in the Rangers EBT case

Manthorpe Building Products Limited v HMRC income tax and NICs

Compensation paid to compromise tribunal claims was taxable

Clawback and negative earnings

Employment tax: care must be taken over compromise agreement payments

VAT and salary sacrifice schemes: no one gets owt for nowt!

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