UK vs non-UK employment

September 23, 2012

HMRC has updated the Employment Income Manual, with more guidance on UK vs non-UK employment and, in particular, when UK duties will be ‘merely incidental’ to non-UK employment. As ever, it takes the view that if the work done in the UK is the same kind as that done overseas it cannot be ‘merely incidental’; similarly, if the work is of equal importance to that done overseas, it cannot be ‘merely incidental’. Define ‘equal importance’ …

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HMRC has published guidance (external pdf on HMRC website) on the operation of PAYE in the film industry (also applicable to TV, and persuasive in theatre etc) – the appendix is particularly helpful, with a list/criteria of those grades which are usually self-employed.

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Now out, latest tax podcast from @accountingwebuk & CCH by me (nb: general tax stuff, not #emptax specifically) – http://t.co/vc15hOBm

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Expats & RTI – HMRC FAQ – http://t.co/qoVxZthz (yes, max. acronyms FTW) #emptax

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The words are important!

July 20, 2012

From Grant Hayward v Revenue & Customs [2012] UKFTT 431 (TC) (04 July 2012):

“It also follows from the fact that we have no evidence to enable us to attribute any identifiable part of the Payment to the value of his surrendered employment law rights that we must find as a fact that the whole of the Payment was consideration for Mr Hayward’s surrender of his accrued right to be paid at least six month’s salary as above.”

… and …

“The fact that the Payment is described as compensation for loss of employment on redundancy in the Compromise Agreement cannot affect this conclusion. Further, on a view of all the relevant facts as set out above, we consider that the wording of the Compromise Agreement in this regard was probably settled with a view to assisting Mr Hayward to put forward a claim to the exemption of £30,000 under section 403(1) ITEPA … The Payment therefore was for these reasons earnings of Mr Hayward’s employment, taxable in full under section 62 ITEPA.” (my emphasis)

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Old contracts don’t auto-reviv…

July 16, 2012

Old contracts don’t auto-revive – so payment on termination = s401 and s413 (overseas employment) = taxfree – http://t.co/Z20OIPbN #emptax

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You can’t have your cake and a…

July 12, 2012

You can’t have your cake and a tax refund as well – http://t.co/uWOxc37W #emptax

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K+N refused leave to appeal – transfer payments are earnings

July 12, 2012

The Supreme Court has refused permission to appeal the Court of Appeal decision in Kuehne + Nagel & ors v HMRC [2012] EWCA 34, on the grounds that the case had been “fully argued at three levels with the same result, and essentially the same legal reasoning [and it] does not raise a new point […]

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Taxpayer succeeds with suspend…

July 6, 2012

Taxpayer succeeds with suspended penalties on a s401 £30k redundancy error – http://t.co/qrqGboYM – #emptax

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OTS report on share options

June 28, 2012

Also published recently, the Government response to the Office of Tax Simplification’s report on tax-advantaged share option schemes, including a fairly wide-ranging consultation on points raised by the report.

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