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Results: 11-20 of 9,673

The Unprecedented Extraterritorialization of Tax Crimes
  • Shearman & Sterling LLP
  • United Kingdom
  • September 19 2016

The United Kingdom has proposed broad sweeping criminal tax legislation that is unprecedented in its extraterritorial reach, scope and application. It


Holiday pay - will Brexit stop the juggernaut?
  • Irwin Mitchell LLP
  • European Union, United Kingdom
  • September 19 2016

Another Employment Tribunal has found that payments for voluntary overtime, out of hours standby allowances, call out allowances and even the taxable


Benefits in kind: could salary sacrifice be limited?
  • Shoosmiths LLP
  • United Kingdom
  • September 16 2016

Benefits in kind are regarded by employers as a useful tool for rewarding staff. However, the government has recently launched a consultation on


Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?
  • Burges Salmon LLP
  • United Kingdom
  • September 16 2016

In Rebecca Stayton v HMRC 2016 UKFTT 0345 (TC), the First Tier Tribunal (FTT) was asked to consider this question as part of Rebecca Stayton's (RS


Consultation on changes to taxation of salary sacrifice
  • Herbert Smith Freehills LLP
  • United Kingdom
  • September 15 2016

HMRC is consulting until 19 October 2016 on restricting the use of salary sacrifice for the provision of benefits in kind with effect from April 2017


The gig economy: employment or self-employment
  • Shoosmiths LLP
  • United Kingdom
  • September 15 2016

The employment status of those in the courier industry is coming under increasing scrutiny. We consider the differences between self-employed and


Museums and galleries tax relief consultation
  • Brodies LLP
  • United Kingdom
  • September 15 2016

In the 2016 Budget the (then) Chancellor announced a number of cultural initiatives. Among them was floated a new tax relief for museums and


HMRC publish R&D tax relief statistics
  • Berg
  • United Kingdom
  • September 15 2016

As in previous years HMRC has published the R&D tax relief statistics. The headlines are: Since the introduction in 2000 £14bn in tax relief claimed


Consultation on draft legislation reforming taxation of termination payments
  • Herbert Smith Freehills LLP
  • United Kingdom
  • September 15 2016

HMRC has published its response to its 2015 consultation on simplifying the taxation of termination payments, together with draft legislation for


Penalties for enablers of tax avoidance - HMRC consultation document
  • Clyde & Co LLP
  • United Kingdom
  • September 14 2016

In Budget 2016, the government expanded on actions that it is proposed to bring in to fulfil its manifesto promise to "tackle tax evasion and