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Dentons | United Kingdom | 16 May 2019

Update - Employer NICs on Termination Awards

On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance contributions


Allen & Overy LLP | United Kingdom, European Union | 11 Mar 2019

Pensions: what’s new this week 11 March 2019

Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on all the latest legal and regulatory developments in


Brodies LLP | United Kingdom | 5 Mar 2019

HMRC launches consultation on new “secondary preferential” status

Included amongst the many announcements in the UK’s Autumn 2018 Budget (a reminder of which can be found here: Update : Autumn Budget 2018) was the


DLA Piper | United Kingdom | 22 Jan 2019

Tax reform - Off-payroll working arrangements

The UK Government has announced that, with effect from April 2020, it will be reforming the tax off-payroll working rules that currently apply to the


Macfarlanes LLP | United Kingdom, European Union | 13 Nov 2018

Tier 2 sponsor licences

Tier 2 of the Points Based System enables organisations to sponsor skilled workers from outside the European Economic Area (EEA) to undertake


Bryan Cave Leighton Paisner LLP | United Kingdom | 6 Nov 2018

Autumn Budget 2018 - Finance sector update

The Autumn Budget didn't provide much by way of either "Trick or Treat" to the Finance sector. Below we summarise two announced changes


Ashfords LLP | United Kingdom | 12 Jun 2018

IR35 - where are we now?

The IR35 legislation has been brought into the spotlight again recently due to the media attention surrounding Christa Ackroyd's case. The basic


Boyes Turner LLP | United Kingdom | 1 May 2018

Risks and recommendations with the new tax rules on termination payments

Following last week’s article on Taxation of Termination and Injury to feelings awards, Tom Pimenta reviews the risks and provides some


Penningtons Manches Cooper LLP | United Kingdom | 2 Mar 2018

HMRC clarifies upcoming changes to tax treatment of termination payments

In its February employer bulletin, HMRC has clarified the commencement provisions for the forthcoming changes to the tax treatment of some payments


Lewis Silkin | United Kingdom | 7 Feb 2018

Making a termination payment after 5 April 2018? Read this!

The new rules emerged from a Government consultation on the simplification of the tax treatment of termination payments which was first launched in

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