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Just in Case You Didn’t Notice - Rev. Proc. 2016-44 Treats as Compensation under a Management Contract the Reimbursement of Amounts Paid by the Manager to its Employees
  • Squire Patton Boggs
  • USA
  • September 27 2016

Revenue Procedure 2016-44 is laudable because it significantly expands the scope of management contracts that can satisfy the safe harbor from private


Recent redundancy exercises - learning points for HR, part 6
  • Squire Patton Boggs
  • United Kingdom
  • September 27 2016

Some employers pay only the statutory minimum entitlement on a redundancy dismissal, but others recognise that redundancy is a no-fault reason for


Less is more: further consultation on simplification of taxation of termination payments
  • Squire Patton Boggs
  • United Kingdom
  • August 12 2016

In a previous post, we were less than wholly welcoming to the Government's proposals for the simplification of the tax and NIC treatment of payments


UK Budget changes to severance payment tax treatment
  • Squire Patton Boggs
  • United Kingdom
  • March 17 2016

We don’t yet know what lessons, if any, the Government took from the serial savaging by all sides of its disastrous consultation document on


Practical tips for settling injury to feelings claims
  • Squire Patton Boggs
  • United Kingdom
  • February 2 2016

Back in 2014 we posted a piece on Moorthy -v- HMRC, a case looking at the taxable status of payments to employees for injury to feelings


Consolidated Appropriations Act, 2016: Analysis of Local Government Interests
  • Squire Patton Boggs
  • USA
  • December 23 2015

On December 18, Congress approved, and the President signed into law, a $1.15 trillion FY 2016 discretionary spending omnibus (H.R. 2029) that


The Final Installment of the Allen Iverson Trilogy
  • Squire Patton Boggs
  • USA
  • December 16 2015

We previously posted about City of Cleveland income tax refund claims brought by two former National Football League players that were at the time


Simplifying employment status - moving forward at a glacial pace
  • Squire Patton Boggs
  • United Kingdom
  • December 3 2015

At the Autumn Statement last week the Government announced that it had responded to the Office of Tax Simplification (OTS) report on employment


Independent contractor or employee? Good odds for Australian wagering group on appeal
  • Squire Patton Boggs
  • Australia
  • September 25 2015

With the AFL Finals fast approaching, the office tips are bound to get a little heated! However, you may want to think twice before taking too big a


Workplace view - September 2015
  • Squire Patton Boggs
  • Australia
  • September 9 2015

With the AFL finals fast approaching, the office tips are bound to get a little heated! However, you may want to think twice before taking a punt on