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Deductible Expenditure: McLaren's FIA penalty is tax deductible

Squire Sanders
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United Kingdom
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November 7 2012

Those with an interest in Formula 1 will remember that a little while ago some confidential documents relating to Ferrari were found in the possession of an employee of McLaren

Restricted securities

Squire Sanders
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United Kingdom
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October 1 2012

UBS has won a significant victory in the Upper Tribunal, regarding the issue of restricted securities for employees in a way which enabled the profit on the disposal to be regarded as capital gains, taxable at only 10 (by reason of taper relief) - and rather less tax for those employees who were not domiciled in the UK

Delivery by post

Squire Sanders
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United Kingdom
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October 1 2012

The Tribunal case of Browns CTP Limited v HMRC TC 2244 sounds seriously boring

Dual contracts and incidental duties

Squire Sanders
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United Kingdom
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April 4 2012

HMRC have published some detailed guidance on their policy and views about dual employment contracts and incidental duties

By reason of employment

Squire Sanders Hammonds
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United Kingdom
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May 3 2011

The recent case of Rogers v. HMRC TC 1036 concerned a transfer of shares from a major shareholder to a senior employee and whether it was taxable as a reward for services or not taxable being in the nature of a testimonial

Exceptional days in the UK

Squire Sanders Hammonds
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United Kingdom
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May 3 2011

Whilst on the subject of residence, nobody could fail to have sympathy for Mr Ogden (Nicholas Ogden v HMRC TC 1077

Employee benefit trusts: settlement

Squire Sanders Hammonds
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United Kingdom
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May 3 2011

HMRC has published a statement offering employers who have used EBTs an opportunity to come to a settlement with HMRC

Business expenses

Squire Sanders
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United Kingdom
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January 31 2011

The recent case of Azam v HMRC TC 895 revisited the old question of business expenses incurred wholly and exclusively for the purposes of the business and the traditional difficulty of duality of purpose

Termination payments

Squire Sanders
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United Kingdom
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January 5 2011

A Mr Oti-Obihira received a payment of £500,000 from Morgan Stanley pursuant to various claims in connection with the termination of his employment and for racial discrimination and harassment

Employee expenses

Squire Sanders
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United Kingdom
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January 5 2011

I will not dwell on the case of Peter Gamble v HMRC TC 815 in which Mr Gamble made a claim for certain expenses to be deducted from his employment income