July 2012

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 […]

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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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