Current Awareness » national insurance http://www.innertemplelibrary.com from the Inner Temple Library Tue, 18 Jun 2013 15:34:06 +0000 en-US hourly 1 Government consults on new tax rules for UK workers employed through offshore intermediaries – OUT-LAW.com http://www.innertemplelibrary.com/2013/06/government-consults-on-new-tax-rules-for-uk-workers-employed-through-offshore-intermediaries-out-law-com/ http://www.innertemplelibrary.com/2013/06/government-consults-on-new-tax-rules-for-uk-workers-employed-through-offshore-intermediaries-out-law-com/#comments Mon, 03 Jun 2013 10:37:26 +0000 sally http://www.innertemplelibrary.com/?p=84082 “New rules aimed at ensuring that businesses which employ UK-based workers through offshore structures pay the correct employment taxes have been published for consultation by the Government.”

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OUT-LAW.com, 31st May 2013

Source: www.out-law.com

]]> http://www.innertemplelibrary.com/2013/06/government-consults-on-new-tax-rules-for-uk-workers-employed-through-offshore-intermediaries-out-law-com/feed/ 0 Employment tribunal to lose power to make wider recommendations in discrimination cases – OUT-LAW.com http://www.innertemplelibrary.com/2013/05/employment-tribunal-to-lose-power-to-make-wider-recommendations-in-discrimination-cases-out-law-com/ http://www.innertemplelibrary.com/2013/05/employment-tribunal-to-lose-power-to-make-wider-recommendations-in-discrimination-cases-out-law-com/#comments Mon, 13 May 2013 10:04:01 +0000 tracey http://www.innertemplelibrary.com/?p=83620 “The Government is to remove the Employment Tribunal’s power to make recommendations to employers that go beyond the specifics of a particular discrimination claim, it has announced.”

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OUT-LAW.com, 10th May 2013

Source: www.out-law.com

]]> http://www.innertemplelibrary.com/2013/05/employment-tribunal-to-lose-power-to-make-wider-recommendations-in-discrimination-cases-out-law-com/feed/ 0 No sick pay, no maternity pay: Chancellor targets employers’ tax loophole that damages teachers’ and nurses’ rights – The Independent http://www.innertemplelibrary.com/2013/03/no-sick-pay-no-maternity-pay-chancellor-targets-employers-tax-loophole-that-damages-teachers-and-nurses-rights-the-independent/ http://www.innertemplelibrary.com/2013/03/no-sick-pay-no-maternity-pay-chancellor-targets-employers-tax-loophole-that-damages-teachers-and-nurses-rights-the-independent/#comments Mon, 18 Mar 2013 09:23:24 +0000 sally http://www.innertemplelibrary.com/?p=82469 “A tax loophole which allows firms to dodge around £100 million a year in National Insurance will be closed in the Budget, it was announced.”

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The Independent, 16th March 2013

Source: www.independent.co.uk

]]> http://www.innertemplelibrary.com/2013/03/no-sick-pay-no-maternity-pay-chancellor-targets-employers-tax-loophole-that-damages-teachers-and-nurses-rights-the-independent/feed/ 0 Flat-rate pensions plan revealed – BBC News http://www.innertemplelibrary.com/2013/01/flat-rate-pensions-plan-revealed-bbc-news/ http://www.innertemplelibrary.com/2013/01/flat-rate-pensions-plan-revealed-bbc-news/#comments Mon, 14 Jan 2013 09:41:56 +0000 tracey http://www.innertemplelibrary.com/?p=81218 “Details of the government’s plans to introduce a flat-rate pension by 2017 – equivalent to £144 per week in today’s money – have emerged ahead of an official announcement next week.”

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BBC News, 12th January 2013

Source: www.bbc.co.uk

]]> http://www.innertemplelibrary.com/2013/01/flat-rate-pensions-plan-revealed-bbc-news/feed/ 0 UK Uncut makes high court challenge to Goldman Sachs tax deal – The Guardian http://www.innertemplelibrary.com/2012/06/uk-uncut-makes-high-court-challenge-to-goldman-sachs-tax-deal-the-guardian/ http://www.innertemplelibrary.com/2012/06/uk-uncut-makes-high-court-challenge-to-goldman-sachs-tax-deal-the-guardian/#comments Wed, 13 Jun 2012 08:51:29 +0000 sally http://www.innertemplelibrary.com/?p=73923 “A deal worth at least £10m between banking giant Goldman Sachs and the head of HM Revenue and Customs is set to be challenged in the high court on Wednesday by tax-avoidance campaign group, UK Uncut Legal Action.”

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The Guardian, 13th June 2012

Source: www.guardian.co.uk

]]> http://www.innertemplelibrary.com/2012/06/uk-uncut-makes-high-court-challenge-to-goldman-sachs-tax-deal-the-guardian/feed/ 0 Cathie and another v Secretary of State for Business, Innovation and Skills – WLR Daily http://www.innertemplelibrary.com/2012/06/cathie-and-another-v-secretary-of-state-for-business-innovation-and-skills-wlr-daily/ http://www.innertemplelibrary.com/2012/06/cathie-and-another-v-secretary-of-state-for-business-innovation-and-skills-wlr-daily/#comments Wed, 06 Jun 2012 10:00:09 +0000 sally http://www.innertemplelibrary.com/?p=73539 Cathie and another v Secretary of State for Business, Innovation and Skills [2012] EWCA Civ 739; [2012] WLR (D) 168

“In the context of determining whether to disqualify a company director for misconduct in the direction of an insolvent company the use of the expression ‘exceptional circumstances’ was better avoided. The expression ‘extenuating circumstances’ was to be preferred, because the fact finder’s task was to consider the evidence as a whole, including extenuating circumstances, and to decide whether the director had fallen below the standards of probity and competence appropriate for persons fit to be company directors.”

WLR Daily, 1st June 2012

Source: www.iclr.co.uk

]]> http://www.innertemplelibrary.com/2012/06/cathie-and-another-v-secretary-of-state-for-business-innovation-and-skills-wlr-daily/feed/ 0 Payments to funded unapproved retirement benefit schemes attract NI contributions as earnings, court says – OUT-LAW.com http://www.innertemplelibrary.com/2012/06/payments-to-funded-unapproved-retirement-benefit-schemes-attract-ni-contributions-as-earnings-court-says-out-law-com/ http://www.innertemplelibrary.com/2012/06/payments-to-funded-unapproved-retirement-benefit-schemes-attract-ni-contributions-as-earnings-court-says-out-law-com/#comments Fri, 01 Jun 2012 09:51:39 +0000 tracey http://www.innertemplelibrary.com/?p=73483 “Payments made by an employer for the benefit of an employee into a funded unapproved retirement benefit scheme (FURBS) are classed as ‘earnings’ on which the employer must pay national insurance contributions (NICs), the Court of Appeal has ruled.”

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OUT-LAW.com, 31st May 2012

Source: www.out-law.com

]]> http://www.innertemplelibrary.com/2012/06/payments-to-funded-unapproved-retirement-benefit-schemes-attract-ni-contributions-as-earnings-court-says-out-law-com/feed/ 0 Revenue to appear in court over Goldman Sachs ‘sweetheart’ deal – The Guardian http://www.innertemplelibrary.com/2012/04/revenue-to-appear-in-court-over-goldman-sachs-sweetheart-deal-the-guardian/ http://www.innertemplelibrary.com/2012/04/revenue-to-appear-in-court-over-goldman-sachs-sweetheart-deal-the-guardian/#comments Wed, 18 Apr 2012 08:21:00 +0000 sally http://www.innertemplelibrary.com/?p=70940 “Her Majesty’s Revenue and Customs will be forced to defend itself in court against allegations that it gave one of the world’s most profitable banks a sweetheart deal on the repayment of unpaid taxes worth up to £20m.”

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The Guardian, 18th April 2012

Source: www.guardian.co.uk

]]> http://www.innertemplelibrary.com/2012/04/revenue-to-appear-in-court-over-goldman-sachs-sweetheart-deal-the-guardian/feed/ 0 Mirrlees Review recommends “radical” tax reform – OUT-LAW.com http://www.innertemplelibrary.com/2011/09/mirrlees-review-recommends-radical-tax-reform-out-law-com/ http://www.innertemplelibrary.com/2011/09/mirrlees-review-recommends-radical-tax-reform-out-law-com/#comments Thu, 15 Sep 2011 09:59:41 +0000 tracey http://www.innertemplelibrary.com/?p=58095 “Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”

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OUT-LAW.com, 14th September 2011

Source: www.out-law.com

]]> http://www.innertemplelibrary.com/2011/09/mirrlees-review-recommends-radical-tax-reform-out-law-com/feed/ 0 Lump sum motoring expenses subject to NICs if not linked to mileage, tribunal says – OUT-LAW.com http://www.innertemplelibrary.com/2011/09/lump-sum-motoring-expenses-subject-to-nics-if-not-linked-to-mileage-tribunal-says-out-law-com/ http://www.innertemplelibrary.com/2011/09/lump-sum-motoring-expenses-subject-to-nics-if-not-linked-to-mileage-tribunal-says-out-law-com/#comments Thu, 01 Sep 2011 09:19:54 +0000 sally http://www.innertemplelibrary.com/?p=57445 “Employers will have to be more careful about how they pay their employees for motoring expenses after a tax tribunal ruling that lump-sum allowances could be subject to national insurance contributions (NICs).”

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OUT-LAW.com, 1st September 2011

Source: www.out-law.com

]]> http://www.innertemplelibrary.com/2011/09/lump-sum-motoring-expenses-subject-to-nics-if-not-linked-to-mileage-tribunal-says-out-law-com/feed/ 0 Warning over national insurance and income tax merger plans – The Guardian http://www.innertemplelibrary.com/2011/03/warning-over-national-insurance-and-income-tax-merger-plans-the-guardian/ http://www.innertemplelibrary.com/2011/03/warning-over-national-insurance-and-income-tax-merger-plans-the-guardian/#comments Mon, 21 Mar 2011 10:11:18 +0000 sally http://innertemplelibrary.wordpress.com/?p=49414 “Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”

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The Guardian, 20th March 2011

Source: www.guardian.co.uk

]]> http://www.innertemplelibrary.com/2011/03/warning-over-national-insurance-and-income-tax-merger-plans-the-guardian/feed/ 0 Fixed share partners are not employees, EAT rules – The Lawyer http://www.innertemplelibrary.com/2010/11/fixed-share-partners-are-not-employees-eat-rules-the-lawyer/ http://www.innertemplelibrary.com/2010/11/fixed-share-partners-are-not-employees-eat-rules-the-lawyer/#comments Fri, 26 Nov 2010 16:20:03 +0000 sally http://innertemplelibrary.wordpress.com/?p=43158 “An attempt to have fixed share partners legally defined as employees has failed at the Employment Appeal Tribunal.”

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The Lawyer, 26th November 2010

Source: www.thelawyer.com

]]> http://www.innertemplelibrary.com/2010/11/fixed-share-partners-are-not-employees-eat-rules-the-lawyer/feed/ 0 Revenue and Customs Commissioners v Kearney – WLR Daily http://www.innertemplelibrary.com/2010/03/revenue-and-customs-commissioners-v-kearney-wlr-daily/ http://www.innertemplelibrary.com/2010/03/revenue-and-customs-commissioners-v-kearney-wlr-daily/#comments Thu, 25 Mar 2010 10:09:54 +0000 sally http://innertemplelibrary.wordpress.com/?p=32241 Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89

“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”

WLR Daily, 24th March 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

]]> http://www.innertemplelibrary.com/2010/03/revenue-and-customs-commissioners-v-kearney-wlr-daily/feed/ 0 National Insurance Contributions Act http://www.innertemplelibrary.com/2008/07/national-insurance-contributuions-act/ http://www.innertemplelibrary.com/2008/07/national-insurance-contributuions-act/#comments Wed, 23 Jul 2008 09:12:37 +0000 sally http://innertemplelibrary.wordpress.com/?p=8390 National Insurance Contributions Act published

Full text of Act (PDF)

Source: www.opsi.gov.uk

]]> http://www.innertemplelibrary.com/2008/07/national-insurance-contributuions-act/feed/ 0 Anger as pension reform rejected – BBC News http://www.innertemplelibrary.com/2007/12/anger-as-pension-reform-rejected-bbc-news/ http://www.innertemplelibrary.com/2007/12/anger-as-pension-reform-rejected-bbc-news/#comments Fri, 21 Dec 2007 10:03:02 +0000 sally http://innertemplelibrary.wordpress.com/2007/12/21/anger-as-pension-reform-rejected-bbc-news/ “The government has rejected a plan to let women boost their state pensions by buying up to nine years’ worth of extra National Insurance (NI) contributions.”

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BBC News, 20th December 2007

Source: www.bbc.co.uk

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