‘Payments to two footballers for early termination of fixed term contracts were taxable as termination payments and not as general earnings, even though the contracts envisaged early termination by mutual consent, the UK’s Upper Tribunal has decided, upholding an early First-Tier tribunal decision.’
OUT-LAW.com, 4th December 2017
Source: www.out-law.com
‘A widowed mother-of-five who has lived in Australia for most of her life is facing deportation to the UK. What awaits her when she gets off the plane, asks Claire Bates.’
BBC News, 24th May 2016
Source: www.bbc.co.uk
‘April 2016 is a month of big changes for people living and working in the UK. A number of new laws and policies are coming into force, affecting just about everyone from public sector workers to dog owners. Here’s what the new laws could mean for you.’
The Independent, 3rd April 2016
Source: www.independent.co.uk
‘A recent case heard by Mr Justice Phillips in the High Court has considered the increasingly popular argument that Noise Induced Hearing Loss is an injury rather than a disease.’
Zenith PI Blog, 24th March 2015
Source: www.zenithpi.wordpress.com
‘New provisions requiring accelerated payment of tax in certain tax avoidance schemes, which became law last week, will be extended to National Insurance Contributions (NICs) two months after the National Insurance Contributions Bill 2014 becomes law, the government has announced.’
OUT-LAW.com, 22nd July 2014
Source: www.out-law.com
‘The conditions in article 7(1) of Parliament and Council Directive 2004/38/EC, as implemented by the Immigration (European Economic Area) Regulations 2006, were to be strictly interpreted on the basis that the right to a permanent residence card was a privilege which was not conferred unless there was strict and literal compliance with the conditions therein. They were not to be interpreted under European Union law in a dynamic way such that it was enough if they were substantially or functionally fulfilled.’
WLR Daily, 16th July 2014
Source: www.iclr.co.uk
Supreme Court, 26th February 2014
Forde and McHugh Ltd v Revenue and Customs Commissioners [2014] UKSC 14; [2014] WLR (D) 99
‘Contributions made by a company into a funded unapproved retirement benefits scheme in favour of one of its directors did not constitute the director’s “earnings” for the purposes of section 6(1) of the Social Security Contributions and Benefits Act 1992 and thus the company was not liable to pay national insurance contributions in respect of the value of the contribution.’
WLR Daily, 26th February 2014
Source: www.iclr.co.uk
‘The impending tax changes for the taxation of the members of LLP have been generating significant concerns, not only for our LLP clients but also Law firms themselves. The prospect of firms having a NIC liability, and the tax consequences for individual members themselves, have concentrated legal minds both internally and externally.’
Littleton Chambers, 4th February 2014
Source: www.littletonchambers.com
“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.”
OUT-LAW.com, 31st May 2013
Source: www.out-law.com
“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.”
OUT-LAW.com, 10th May 2013
Source: www.out-law.com
“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.”
The Independent, 16th March 2013
Source: www.independent.co.uk
“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.”
BBC News, 12th January 2013
Source: www.bbc.co.uk
“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.”
The Guardian, 13th June 2012
Source: www.guardian.co.uk
“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
“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.”
OUT-LAW.com, 31st May 2012
Source: www.out-law.com
“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.”
The Guardian, 18th April 2012
Source: www.guardian.co.uk
“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.”
OUT-LAW.com, 14th September 2011
Source: www.out-law.com
“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).”
OUT-LAW.com, 1st September 2011
Source: www.out-law.com
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