Care home workers carrying out sleep-in shifts do not have to be paid in full for the purposes of the National Minimum Wage Regulations (NMW)
In Doran Bros (London) Limited v HMRC, the First-tier Tribunal (FTT) found that input VAT on tax planning advice given to a company, which also
"He that dies pays all debts," says Shakespeare in the Tempest. Indeed, debts are payable from a deceased's estate on their passing - and not by
Tax is rarely at the forefront of people’s minds at the end of a relationship. However, the breakdown of a relationship offers some tax planning
In recent months, numerous news stories on tax evasion have hit the headlines.
DB plans that have not yet identified their “statutory employers” should consider this sooner rather than later it may not be straightforward where the plan has a complicated employer history.
The Court of Appeal has upheld the decision of the High Court in the matters of Nortel GMBH and Lehman Brothers International (Europe) (both in administration).
A provision has been included in the Bill which says that where scheme rules provide for revaluation by reference to RPI but in all other respects reflect the statutory requirements on revaluation, the provisions of the Rules will apply.
Since 6 April 2011, saving through registered pension plans has been restricted by an annual allowance of £50,000 (plus unused allowance from the previous three tax years).
One of the criticisms that is often made of the UK’s complex insolvency legislation is that it is too easy for the directors of a company to put it into liquidation or administration, ‘dump’ the company’s debts and then effectively start the same business again under the guise of a new company.