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Bird & Bird LLP | United Kingdom | 5 Jun 2019

The Criminal Finances Act 2017 and HMRC's new approach to its Business Risk Review

In a climate where there is a perceived lack of control over those who evade tax either by using tax planning schemes that amount to fraud or


Bird & Bird LLP | United Kingdom | 4 Jun 2019

HMRC Exceed Prosecution Referral Target

A recent report by Thomson Reuters suggests that HMRC met its criminal prosecution referral target in 2018. The trend for increasing numbers of


Bird & Bird LLP | United Kingdom | 31 May 2019

Is your IP structure at risk of HMRC investigation?

Profit diversion remains high on HMRC's agenda. As a reminder of this, HMRC have launched a new Profit Diversion Compliance Facility (the PDCF), a


Bird & Bird LLP | United Kingdom | 30 May 2019

Off-Payroll Working: Preparing for the proposed changes to IR35 before 2020

As part of the government's crackdown on 'disguised employment', the IR35 ‘off-payroll’ rules that apply to the public sector will be extended to the


Bird & Bird LLP | United Kingdom, European Union | 20 May 2019

UK & EU Data Protection Bulletin: April-May 2019

The ICO has released its new code on age-appropriate design. It imposes strict rules on information society service providers whose services are


Bird & Bird LLP | United Kingdom | 6 May 2019

Frontline UK case updates - April 2019

The EAT has confirmed that an openly gay headteacher was entitled to resign and consider himself constructively dismissed following a Disciplinary


Bird & Bird LLP | United Kingdom | 13 Mar 2019

Tax alert: VAT zero rating on aircraft components

We know that in order for aircraft components to be considered for 0 VAT, they must be installed in qualifying carriers. But is clarification from


Bird & Bird LLP | United Kingdom | 30 Jan 2019

Key considerations for hotels in light of recent HMRC announcements

HMRC recently made two announcements which should be taken into consideration by hotel businesses. The first is a policy change regarding the VAT


Bird & Bird LLP | United Kingdom | 29 Jan 2019

Low Pay Commission reviews annual National Minimum Wage compliance and names hospitality employees as most likely to be underpaid

The Low Pay Commission has recently published its independent report on underpayment of the National Minimum Wage (NMW) during 201718. The Commission


Bird & Bird LLP | United Kingdom | 29 Jan 2019

New employers liable for National Minimum Wage (NMW) underpayments after TUPE transfer

HMRC has confirmed that it will now enforce outstanding liabilities and penalties for failing to pay the National Minimum Wage (NMW) to employees

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