Following last week’s article on Taxation of Termination and Injury to feelings awards, Tom Pimenta reviews the risks and provides some
In its February employer bulletin, HMRC has clarified the commencement provisions for the forthcoming changes to the tax treatment of some payments
Significant changes are planned to come into effect on 6 April 2018 which will impact the taxation of some payments in lieu of notice (PILONs). The
Determining the tax position of an individual where clawback provisions have been operated by the employer can be complex. HMRC has now amended the
Since the financial crisis of 2008 2009, swathes of new regulations have been introduced governing various aspects of remuneration in the financial
In Tottenham Hotspur Ltd v HMRC, the FTT has allowed the taxpayer's appeals and concluded that the transfer fees paid in respect of two football
If any term of an employment contract will involve breaking the law (or is "tainted with illegality" in the restrained language of the law) then public policy dictates that the parties should not have access to the courts to resolve disputes and that can sometimes bar otherwise good unfair dismissal claims.
Her Majesty Revenue & Customs (“HMRC”) recently updated their guidance and practice in the United Kingdom regarding the VAT status of forfeited deposits, following a judgment of the European Court of Justice (“ECJ”) (ECJ Case C-27705).
The rule in Hastings-Bass had been settled law for many years.
The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested.