Category: national insurance
CA holds incentives to agree changes to scheme taxable – Pensions Barrister
‘Paul Newman KC considers the decision of the CA in HMRC v E.ON UK Plc (28 November 2023), in which the CA overturned a somewhat surprising decision of the UT that a one-off cash payment from an employer to scheme members, in return for them giving up future pension benefits, was not taxable.’
Pensions Barrister, 15th February 2024
Source: www.pensionsbarrister.com
Eamonn Holmes in challenge to tax tribunal ruling over ’employee’ status at ITV – The Independent
‘Television presenter Eamonn Holmes is challenging a tribunal ruling that concluded he should be treated as an ITV employee for tax reasons when he presented This Morning.’
The Independent, 15th January 2023
Source: www.independent.co.uk
Research briefing: Health and Social Care Levy (Repeal) Bill 2022-23 – House of Commons Library
‘The Health and Social Care Levy (Repeal) Bill 2022-23 [Bill 155 of 2022-23] was introduced on 22 September 2022.’
House of Commons Library , 6th October 2022
Source: commonslibrary.parliament.uk
Inflation and the Gender Pension Gap – Pump Court Chambers
‘The June 2022 Office of National Statistics, Consumer Prices Index (CPI) figures show that inflation hit a new 40-year high of by 9.4% in the 12 months to June 2022. Indications suggest it could reach 12% in October 2022. If we could predict the future, we would all be billionaires. That said, inflation is here to stay for the short term at least.’
Pump Court Chambers, 25th July 2022
Source: www.pumpcourtchambers.com
Lorraine Kelly wins £1.2m tax case against HMRC over ITV work – BBC News
‘Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her “chatty” TV persona.’
BBC News, 21st March 2019
Source: www.bbc.co.uk
800 BBC presenters could face tax investigations, says watchdog – BBC News
‘About 800 BBC TV and radio presenters could face tax investigations over their employment status after a failure by the broadcaster to clear up its payments system, Whitehall’s spending watchdog has said. The National Audit Office said HM Revenue and Customs had opened approximately 100 investigations into BBC-related personal service companies (PSCs) after concerns were raised that they may have broken tax rules.’
BBC News, 15th November 2018
Source: www.theguardian.com
Landmark day for state pension equality – BBC News
‘From Tuesday women in the UK will begin to qualify for their state pensions at the same age as men – currently 65.’
BBC News, 5th November 2018
Source: www.bbc.co.uk
Termination payments to Spurs players not subject to national insurance, Tribunal confirms – OUT-LAW.com
‘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
What happens when you’re deported to Britain? – BBC News
‘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
Ten new laws that come into force in April 2016 – and how they affect you – The Independent
‘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
NIHL: Disease or Injury and Does it Really Matter? – Zenith PI Blog
‘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
Accelerated tax payment provisions to be extended to NIC avoidance schemes – OUT-LAW.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
Ahmad v Secretary of State for the Home Department (AIRE Centre intervening) – WLR Daily
‘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