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Results: 1-10 of 16

Is severance pay subject to FICA taxation?

  • Squire Sanders
  • -
  • USA
  • -
  • September 25 2012

On September 7, 2012, in United States v

Inducement payments

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • 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

Clawback and negative earnings

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • 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

Self-employment: another IR35 decision on the meaning of “self-employed”

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 13 2008

There has been another decision in the IR35 series about whether a person who provides services through the medium of a company would have been an employee of the client had those services been performed under a contract directly between himself or herself and the client

Termination payments

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • 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
  • -
  • United Kingdom
  • -
  • 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
  • -
  • United Kingdom
  • -
  • 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
  • -
  • United Kingdom
  • -
  • 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

The one about the VAT man and the temp

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • May 11 2011

The recent tax case of Reed Employment Limited v HMRC 2011 UKFTT 200 (TC) potentially opens the door for employment agencies ("Agencies") and their clients ("Placement Businesses") to make claims for refunds of VAT and to pay less VAT going forward

Business expenses

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • 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

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