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Results: 1-10 of 3,449

A taxing point about taxing termination payments
  • Bond Dickinson LLP
  • United Kingdom
  • February 5 2016

Moorthy v The Commissioners for Her Majesty's Revenue and Customs 2016 UKUT 13 TCC considers the extent to which a payment made by an employer to


Tribunal allows taxpayer's appeal and confirms he was carrying on a trade on a commercial basis
  • RPC
  • United Kingdom
  • February 5 2016

In Akhtar Ali v HMRC 2016 UKFTT 8 (TC), the First-tier Tribunal (FTT), in allowing the taxpayer's appeal, has provided some helpful guidance on the


Beware the hidden costs of ground rents
  • Hogan Lovells
  • United Kingdom
  • February 4 2016

On 21 January, Sir Peter Bottomley MP tabled an early day motion in the House of Commons requesting that Flat 1 Blythe Court, Solihull, be withdrawn


Employee Incentives Update - January 2016
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 4 2016

The PRA's consultation paper (CP216) proposes a model that allows for the possibility of malus and clawback to be applied to buy-out awards made by


No room for compromise - payment to settle discrimination claim was taxable
  • Hogan Lovells
  • United Kingdom
  • February 4 2016

In Moorthy v Commissioners for HMRC, the taxpayer was selected for redundancy and brought unfair dismissal and age discrimination claims, which were


Expenses Update - Payback Time?
  • DAC Beachcroft LLP
  • United Kingdom
  • February 3 2016

An action for damages was raised in the Court of Session by the family members of Russell Stuart, who was killed in a road traffic accident


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


Real Estate Bulletin - Winter 2016
  • Clyde & Co LLP
  • United Kingdom
  • February 2 2016

Welcome to the first 2016 edition of the Real Estate Bulletin. In this issue, we provide an update on a number of topics covered in previous editions


Eversheds Education Employment - Monthly Case Update - February 2016
  • Eversheds LLP
  • United Kingdom
  • February 2 2016

In this new series of briefings, our education employment team provides a monthly summary of recently reported employment cases which may be of


Global employment briefing: United Kingdom - February 2016
  • Eversheds LLP
  • United Kingdom
  • February 1 2016

The Modern Slavery Act 2015 requires commercial organisations with a turnover of £36 million and above and supplying goods or services to publicly