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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

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

Redundancy payments

Squire Sanders
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United Kingdom
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April 30 2010

The recent decision in Colquhoun v HMRC TC 348 contains an interesting discussion of the availability of the £30,000 exemption in Section 403 ITEPA 2003

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

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

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

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