Extending tax-advantaged share incentives to academic employees

June 28, 2012

HMRC have released a consultation (pdf) on plans to enable companies to grant tax-advantaged share options (EMI) to academic employees.

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UK Budget 2012: employment tax highlights/lowlights

March 21, 2012

A mix of the predictable and some consultation to watch this space for … income tax rates and allowances; share option scheme changes; international points; benefits and a few more – read on for more information.

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Homeworking expenses threshold increase

March 15, 2012

HMRC have increased the amount that can be paid to an employee for homeworking expenses to £4 per week, from 6th April 2012.

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Seafarers earning deduction – if it moves a lot, it’s a “ship”

March 2, 2012

Seafarer’s earnings deduction – what is it? In brief, the SED is a deduction in calculating income tax given to “seafarers” – those who are employed on ships (including tankers etc), and work mainly outside the UK (must carry out duties on at least one voyage that begins or ends at a foreign port).  it […]

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Football and image rights and wages, oh my.

February 15, 2012

After years of rumour and dispute and enquiries on all sides, the Telegraph is now reporting that HMRC have concluded a number of image rights settlements in relation to footballers and football clubs (but not Rangers – apparently the tax bill that tipped them into administration related to employee benefit trusts rather than image rights).

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Pension v strike – compensation taxable as employment income

February 10, 2012

The Court of Appeal has confirmed the decisions of the First Tier Tax Tribunal and Upper Tier Tribunal in Kuehne & Ors v Revenue and Customs [2012] EWCA Civ 34 that payments made to employees as part of the transfer of a business were taxable as employment income. The issue began with concerns amongst the […]

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Taxation of workers in the construction industry

January 9, 2012

Published today (with authority from the client): a report written by Tim Pitt-Payne QC of 11KBW and me for Francis Clark, analysing the proposals in the July 2009 consultation document on “False self-employment in construction”, looking at whether there is any evidential basis for the proposals, the practical consequences of the proposals and a suggested […]

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HMRC: temporary return to UK due to political unrest – tax residence

September 10, 2011

HMRC have issued a statement (pdf, see annex at end) on the impact on UK tax residence for employees who have returned to the UK temporarily because of the political situation in the Middle East.

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VAT on temporary staff: HMRC Brief 32/11

September 6, 2011

HMRC have published Brief 32/11, setting out their policy following the First-Tier Tribunal decision in Reed Employment Limited in March this year (TC01069). The Tribunal in Reed Employment agreed with Reed’s claim that they should only account for VAT on the commission element of the fee charged to clients, rather than on the whole amount.  The decision […]

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OT: UK Tax Tribunal statistics

July 25, 2011

Poking around in Hansard can produce some interesting notes at times. On 4th May 2011, Chuka Umunna (MP for Streatham, Labour) asked the Secretary of State for some information on First Tier Tax Tribunal statistics. Jonathan Djanogly (MP for Huntingdon, Cons.; Parliamentary Under Secretary of State (HM Courts Service and Legal Aid)) came up with […]

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