It is a common feature in many sectors for potential new recruits to undertake a work trial prior to being offered a permanent role. This type of
The Government has published legislation on how the new capital gains tax (CGT) regime for non-resident real estate investors will apply to funds and
DC scheme trustees contemplating a bulk transfer without consent should note that one easement recently introduced by the Government in respect of
HMRC has had mixed results before the Courts on the distinction between employment and self-employment.
On 16 March 2010 the EU introduced Council Directive 201024EU which deals with the mutual assistance across EU member states for the recovery of tax claims.
A most alarming decision has just been issued by the First Tier Tribunal in the case of Parissis v HMRC TC 1083 concerning what is meant by documents in the possession or power of the taxpayer in Section 20 TMA 1970.
The First-Tier Tribunal has ruled that the services supplied by an estate agent in finding a buyer for units in a Jersey Property unit trust (JPUT) were exempt from VAT because they were intermediary services.
Many pension schemes contain a provision in their amendment power that the scheme rules cannot be amended without HMRC (or Inland Revenue) agreement, consent, approval or confirmation (or similar wording).
As we predicted in our February Quarterly Review, new legislation has been issued which applies to schemes which, before April 2006, had a restriction on their amendment power which prohibited amendments without HMRC's express consent.
The above Regulations come into force on 6 April 2010.