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Results: 1-10 of 11

A summary of major developments in key areas

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

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

Concessional treatment of redundancy payments where the employee is re-engaged as an independent contractor

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • November 13 2009

Earlier this year, the ATO issued a tax ruling which assists employers by clarifying the taxation treatment of redundancy payments when former employees continue to perform work for the employer after their dismissal

Renewed focus on ‘sham’ independent contractor arrangements

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • October 26 2010

As recently announced in the press, the Fair Work Ombudsman has commenced legal proceedings in the Federal Court under the ‘sham arrangements’ provisions of the Fair Work legislation

Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 6 2013

The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus

Review of 2009 and preview of 2010

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

Discrimination compensation: only financial loss arising from termination is taxable

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 23 2010

Compensation for discrimination (other than for financial loss arising from termination) is tax-free, even where it is considerably more than a tribunal would award for injury to feelings

Tax: IR35 applies to it consultant

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 30 2008

Highly skilled workers who provide services to clients through a personal services company are likely to fall within the scope of the IR35 regime if analysis for tax purposes suggests that an employment relationship rather than a contract for services exists

Payments to employees on TUPE transfer may be taxable

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 1 2011

Payments made to employees on the transfer of a business may be taxable where they are deemed to be related to employment following the decision by the Upper Tribunal in Kuehne & Nagle Drinks Logistics Ltd, Stott and Joyce v HMRC 2010 UKUT 457 (TCC

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