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Article

MacRoberts LLP | United Kingdom | 23 Jul 2015

HMRC online filing regime for employee benefit schemes: revised deadline 4 August 2015

Further to our recent update on the online filing regime for employee benefit schemes, HMRC's ERS online service has encountered some technical

Article

MacRoberts LLP | United Kingdom | 30 Jun 2015

HMRC online filing regime for employee benefit schemes: deadline 6 July 2015

HMRC requires that employers register their employee benefit schemes and, where relevant, that they submit annual returns in relation to them. From

Article

MacRoberts LLP | United Kingdom | 12 Sep 2014

HMRC releases further guidance on tax treatment of new business succession model

The Finance Act 2014 introduced a number of tax reliefs which benefit companies owned by employee ownership trusts (EOTs). An EOT is a new form of

Article

MacRoberts LLP | United Kingdom | 30 Jun 2014

HMRC filing deadlines on the horizon for employee benefit schemes

For those employers who are required to report employee expenses or benefits issued in the tax year 2013-2014, and for those employers running

Article

MacRoberts LLP | United Kingdom | 5 Mar 2014

Profits from bitcoins when mined are not all yours, say HMRC

This week saw the release of an HMRC Brief withdrawing plans to make digital currency (of which the best known is Bitcoin), chargeable to VAT. In

Article

MacRoberts LLP | United Kingdom | 22 Jan 2014

Is it the real mccoy?

The Spirits Drinks Verification Scheme was launched by the Chief Secretary of State to the Treasury Danny Alexander on Friday 10 January 2014. Scotch

Article

MacRoberts LLP | United Kingdom | 11 Jul 2012

Beware the compulsory PILON clause

The recent decision by the First-tier Tribunal in Goldman v HMRC reminds employers and employees that the type of payment in lieu of notice ("PILON") clause, included in an employment contract, will affect the tax treatment of any PILON made to an employee on termination of employment.

Article

MacRoberts LLP | United Kingdom | 9 May 2012

Beware what you call a payment in a compromise agreement

The recent decision by the First-tier Tribunal in Reid v HMRC is a timely reminder for employers and employees of the importance of carefully analysing the tax status of all elements of a termination payment.

Article

MacRoberts LLP | United Kingdom | 6 Mar 2012

Tribunal finds that "grant" funding is subject to VAT

With the government promoting an increased role for charities and social enterprises in the delivery of public services and the continuing shift towards public authorities contracting for services rather than providing grant funding, the recent decision by the First-tier Tribunal in Aberdeen Sports Village Ltd v HMRC is a timely reminder that charities and social enterprises should carefully consider the VAT implications of their funding arrangements.

Article

MacRoberts LLP | United Kingdom | 6 Dec 2011

Tribunal decides that the sale of part of a business qualifies for entrepreneurs' relief

The First-tier Tribunal has issued its decision in the case of M Gilbert (ta United Foods) v HMRC, one of the first cases concerning a claim for entrepreneurs' relief to reach the First-tier Tribunal.

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