On 9 May, the Supreme Court handed down judgments to the jointly heard cases of Pitt v HMRC and Futter v HMRC. The Court dismissed the appeals in
Now is a good time to review your share plans to take account of the new rules
The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".
HM Revenue & Customs (HMRC) has created a "trusts tax pool calculator" that maintains a record of Income Tax paid by trustees of a discretionary trust (including any unused amounts carried over from previous tax years).
The Pensions Act 2004 gives the Pensions Regulator (the Regulator) the main objectives of protecting pension benefits, reducing the risk of claims on the Pension Protection Fund (PPF) and promoting good administration of pension schemes.
In the case of David Slattery v (1) Cabined Office Civil Service Pensions (2) HMRC the High Court rejected the Deputy Pensions Ombudsman’s determination that a Pensions Sharing Order (PSO) granted in 2002 should apply to additional benefits he received as a result of entering into an approved early retirement agreement in 2006.
HMRC has requested that Trustee Company Service Providers (TCSPs) who failed to register with HMRC by the 30 September deadline should still submit application forms and fees.
HM Revenue & Customs (HMRC) has updated its money laundering guidance, MLR9, providing guidance on the requirements to register under the Money Laundering Regulations 2007 (the Regulations).
Generally, income tax and primary (employee’s) national insurance contributions (primary NICs) are payable by an employee on the exercise of an unapproved share option.
HM Revenue and Customs (HMRC) has issued an update on the deadline for when Trustee or Company Service Providers (TCSPs) will have to register with HMRC.