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11 results found

Article

MacRoberts LLP | United Kingdom | 30 Jun 2014

HMRC filing deadlines on the horizon for employee benefit schemes

For those employers who are required to report employee expenses or benefits issued in the tax year 2013-2014, and for those employers running

Article

MacRoberts LLP | United Kingdom | 11 Jul 2012

Beware the compulsory PILON clause

The recent decision by the First-tier Tribunal in Goldman v HMRC reminds employers and employees that the type of payment in lieu of notice ("PILON") clause, included in an employment contract, will affect the tax treatment of any PILON made to an employee on termination of employment.

Article

MacRoberts LLP | United Kingdom | 9 May 2012

Beware what you call a payment in a compromise agreement

The recent decision by the First-tier Tribunal in Reid v HMRC is a timely reminder for employers and employees of the importance of carefully analysing the tax status of all elements of a termination payment.

Article

MacRoberts LLP | United Kingdom | 6 Mar 2012

Tribunal finds that "grant" funding is subject to VAT

With the government promoting an increased role for charities and social enterprises in the delivery of public services and the continuing shift towards public authorities contracting for services rather than providing grant funding, the recent decision by the First-tier Tribunal in Aberdeen Sports Village Ltd v HMRC is a timely reminder that charities and social enterprises should carefully consider the VAT implications of their funding arrangements.

Article

MacRoberts LLP | United Kingdom | 6 Dec 2011

Tribunal decides that the sale of part of a business qualifies for entrepreneurs' relief

The First-tier Tribunal has issued its decision in the case of M Gilbert (ta United Foods) v HMRC, one of the first cases concerning a claim for entrepreneurs' relief to reach the First-tier Tribunal.

Article

MacRoberts LLP | United Kingdom | 30 Nov 2011

VAT cost sharing exemption to be introduced in next finance bill

The Chancellor announced yesterday in his Autumn Statement that, following consultation over the summer, legislation will be introduced in the next Finance Bill to implement a cost sharing exemption for services shared between VAT exempt bodies.

Article

MacRoberts LLP | United Kingdom | 9 Nov 2011

New construction industry scheme penalty regime

A new penalty regime which applies to all contractors under the construction industry scheme who are required to submit monthly returns of payments made to sub-contractors took effect on 19 October 2011.

Article

MacRoberts LLP | United Kingdom | 20 Oct 2010

Legal professional privilege - don’t account on it!

Following our recent e-update on the ECJ decision in Akzo relating to Legal Professional Privilege ("LPP") and in-house lawyer communications, the Court of Appeal in England ("CoA") has now ruled that LPP does not extend to communications of accountants giving legal tax advice.

Article

MacRoberts LLP | United Kingdom | 25 Jan 2010

Doctors & dentists encouraged to take a tax health check

Doctors and dentists are being targeted by HM Revenue & Customs (HMRC) under a new initiative designed to tackle perceived tax avoidance in the medical profession.

Article

MacRoberts LLP | United Kingdom | 17 Nov 2009

The "VAT pack"

It has recently been suggested in the press that HMRC has started using "little known" powers to demand an upfront payment of VAT from companies that have purchased businesses through pre-pack transactions.

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