June 2011

UK statutory residence test – proposals

June 20, 2011

On June 17th, the Government published a consultation paper on a statutory test for residence of individuals; the multi-part test proposed by the paper includes a number of references to UK employment.

Read the full article →

Legal fees & COT3s: exemption hurdles

June 1, 2011

An employee’s legal fees paid by an employer as part of a termination package have long been exempt from tax, originally under Extra Statutory Concession (ESC) A81 and now under The Enactment of Extra Statutory Concessions Order 2011, applying from 6 April 2011.  A number of ESCs have been enacted into law, it having been […]

Read the full article →