BDB Pitmans LLP | United Kingdom | 25 Jan 2012
The guidelines for identifying whether a relationship is one of employment or selfemployment are well-established, dating from Ready Mixed Concrete (SE) Ltd v Minister of Pensions and National Insurance in 1968.
BDB Pitmans LLP | United Kingdom | 23 Jun 2011
Last month (May ’11) we looked at the concerns raised by practitioners about the new Extra Statutory Concessions Order 2011 (SI 2011/1037) which enacts ESC A81 exempting legal fees from tax where these are paid as part of a termination agreement and are paid directly to the employee’s solicitor.
BDB Pitmans LLP | United Kingdom | 19 May 2011
Employees have historically enjoyed the benefit of a tax concession which allows his or her legal fees to be paid by the employer and to escape tax when they are paid as part of a settlement agreement.
BDB Pitmans LLP | United Kingdom | 1 Apr 2011
HMRC has instructed employers, from 6 April 2011, to withhold income tax at the appropriate rate of tax from termination payments made after issue of a P45.