Mondaq UK: Tax > National Insurance
Proskauer Rose LLP
The recent case of American Express Services Europe Limited (AESEL) v HMRC is a useful reminder of the well-established two-stage approach to determining the correct recipient of a supply of services for VAT purposes.
Gowling WLG
The existing public sector restrictions and rules on IR35 are being extended to medium and large private sector employers from 6 April 2020.
Withers LLP
Today on 11 September 2019, Manchester City will be hosting a testimonial match for retiring captain, Vincent Kompany. After 11 years with the club and with four Premier league titles
Herbert Smith Freehills
The Court of Appeal has held that a letter sent by a party to a share purchase agreement did not constitute a notice of a claim under tax covenants in the agreement.
Withers LLP
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
Dentons
HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses received during the consultation process.
Kirkland & Ellis International LLP
The UK government has published draft legislation to implement two changes particularly relevant for the restructuring and insolvency market.
Withers LLP
The IR35 legislation was brought in to force to tackle loss of tax revenues from individuals supplying their services through an intermediary, usually a PSC.
Shepherd and Wedderburn LLP
Despite significant concerns raised as to the impact on lending and on recoveries for unsecured creditors in insolvency, including from lenders and R3, the trade body for insolvency professionals...
Dentons
On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance contributions (NICs)
Hogan Lovells
The government announced in 2016 that it intended to align the income tax and NICs treatment of termination payments.
Withers LLP
On both sides of the Atlantic, government authorities have been engaged in a crack-down on what they view as the ‘mislabelling' of employees as contractors.
Wright Hassall LLP
The Loan Charge 2019 has become a much discussed topic amongst tax and financial services professionals over the last 2 years or so.
Proskauer Rose LLP
On 22 November 2018, the Upper Tribunal published its decision on the judicial review case of R. (on the application of Vacation Rentals (UK) Ltd) ...
Dixcart
The UK Budget, as announced on 29 October 2018, put in place certain measures that had previously been announced but not implemented. In addition, it was a more positive Budget than many had anticipated.
Dixcart
UK tax may be due, but there are a number of options that might reduce or negate the UK tax payable.
Alliott Group (International)
With D-Day for Brexit approaching and with no deal currently agreed, many companies and individuals from the EU are wondering what the future holds for foreign assignees coming to the UK come March 2019.
Barlow Robbins LLP
We are often asked to advise on confidential pre-termination negotiations, or without prejudice negotiations to resolve an existing dispute, where the school wishes to negotiate the exit...
Goodman Derrick LLP
As can be seen, the tax treatment of termination payments arguably gave rise to inequity.
Clyde & Co
For an internationally mobile employee, establishing whether income from employment is subject to UK income tax is by no means straightforward.
Most Popular Recent Articles
Gowling WLG
The existing public sector restrictions and rules on IR35 are being extended to medium and large private sector employers from 6 April 2020.
Proskauer Rose LLP
The recent case of American Express Services Europe Limited (AESEL) v HMRC is a useful reminder of the well-established two-stage approach to determining the correct recipient of a supply of services for VAT purposes.
Dixcart
UK tax may be due, but there are a number of options that might reduce or negate the UK tax payable.
Withers LLP
Today on 11 September 2019, Manchester City will be hosting a testimonial match for retiring captain, Vincent Kompany. After 11 years with the club and with four Premier league titles
Wright Hassall LLP
The Loan Charge 2019 has become a much discussed topic amongst tax and financial services professionals over the last 2 years or so.
Withers LLP
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
Hogan Lovells
The government announced in 2016 that it intended to align the income tax and NICs treatment of termination payments.
Shepherd and Wedderburn LLP
Despite significant concerns raised as to the impact on lending and on recoveries for unsecured creditors in insolvency, including from lenders and R3, the trade body for insolvency professionals...
Herbert Smith Freehills
The Court of Appeal has held that a letter sent by a party to a share purchase agreement did not constitute a notice of a claim under tax covenants in the agreement.
Kirkland & Ellis International LLP
The UK government has published draft legislation to implement two changes particularly relevant for the restructuring and insolvency market.
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