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478 results found

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Jul 2018

Sleeping on the job?

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)

Article

RPC | United Kingdom | 22 Feb 2017

Doran Bros (London) Limited - VAT on tax planning scheme deductible

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

Article

Kingsley Napley | United Kingdom | 8 Aug 2016

Debts and Death

"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

Article

Kingsley Napley | United Kingdom | 29 Jul 2016

How can divorce and separation affect your relationship with HMRC?

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

Article

Penningtons Manches LLP | United Kingdom | 11 Sep 2012

Liechtenstein Disclosure Facility (LDF) is declared an 'overwhelming success' by HMRC

In recent months, numerous news stories on tax evasion have hit the headlines.

Article

Squire Patton Boggs | United Kingdom | 5 Jan 2012

Pensions hot topics - winter 20112012

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.

Article

BDB Pitmans LLP | United Kingdom | 1 Dec 2011

Insolvency update November 2011

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).

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Oct 2011

Trustee knowledge update

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.

Article

Squire Patton Boggs | United Kingdom | 10 Oct 2011

Pension saving in excess of the annual allowance

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).

Article

RPC | United Kingdom | 7 Oct 2011

Personal liability for directors no escape from the taxman

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.

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