New Acts –

Posted July 26th, 2019 in animals, legislation, national insurance by tracey

Wild Animals in Circuses Act 2019

National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019


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.’

Full Story

BBC News, 21st March 2019


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.’

Full Story

BBC News, 15th November 2018


Landmark day for state pension equality – BBC News

Posted November 6th, 2018 in budgets, equality, national insurance, news, pensions, statistics, women by sally

‘From Tuesday women in the UK will begin to qualify for their state pensions at the same age as men – currently 65.’

Full Story

BBC News, 5th November 2018


Termination payments to Spurs players not subject to national insurance, Tribunal confirms –

‘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.’

Full Story, 4th December 2017


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.’

Full story

BBC News, 24th May 2016


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.’

Full story

The Independent, 3rd April 2016


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.’

Full story

Zenith PI Blog, 24th March 2015


Accelerated tax payment provisions to be extended to NIC avoidance schemes –

Posted July 23rd, 2014 in bills, national insurance, news, tax avoidance by michael

‘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.’

Full story, 22nd July 2014


Ahmad v Secretary of State for the Home Department (AIRE Centre intervening) – WLR Daily

Ahmad v Secretary of State for the Home Department (AIRE Centre intervening); [2014] EWCA Civ 988; [2014] WLR (D) 318

‘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


National Insurance Contributions Act 2014

Posted March 14th, 2014 in legislation, national insurance by tracey

National Insurance Contributions Act 2014 published

Full text of Act


The Commissioners for H.M Revenue & Customs (Respondents) v Forde and McHugh Limited (Appellants) – Supreme Court

The Commissioners for H.M Revenue & Customs (Respondents) v Forde and McHugh Limited (Appellants) [2014] UKSC 14 (YouTube)

Supreme Court, 26th February 2014


Forde and McHugh Ltd v Revenue and Customs Commissioners – WLR Daily

Posted February 28th, 2014 in law reports, national insurance, pensions, social security by sally

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


What are the Wider Implications of the Impending Tax Changes of Members of an LLP? – Littleton Chambers

‘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.’

Full story

Littleton Chambers, 4th February 2014


Government consults on new tax rules for UK workers employed through offshore intermediaries –

“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.”

Full story, 31st May 2013


Employment tribunal to lose power to make wider recommendations in discrimination cases –

“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.”

Full story, 10th May 2013


No sick pay, no maternity pay: Chancellor targets employers’ tax loophole that damages teachers’ and nurses’ rights – The Independent

Posted March 18th, 2013 in budgets, children, income tax, maternity leave, national insurance, news, sick leave by sally

“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.”

Full story

The Independent, 16th March 2013


Flat-rate pensions plan revealed – BBC News

Posted January 14th, 2013 in contracting out, national insurance, news, pensions by tracey

“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.”

Full story

BBC News, 12th January 2013


UK Uncut makes high court challenge to Goldman Sachs tax deal – The Guardian

Posted June 13th, 2012 in banking, interest, judicial review, national insurance, news, tax avoidance by sally

“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.”

Full story

The Guardian, 13th June 2012


Cathie and another v Secretary of State for Business, Innovation and Skills – WLR Daily

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