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What about other payments in addition to basic pay, such as overtime?
In the last two months, Shoosmiths has advised developer Court Collaboration on two Chinese-backed real-estate deals in Birmingham.
The Scottish government has announced the proposed tax rates for its land and buildings transaction tax.
Shoosmiths has advised McKay Securities on the purchase of Station Plaza, Theale, a major office development in the heart of the Thames Valley town.
Shoosmiths has worked with longstanding client Chord Investments to complete work on the sale, lease-back and refinancing of St Paul’s Place.
Shoosmiths has announced the appointment of two partners who will be based at the firm’s Birmingham office: Karen Featherstone and David Adams.
Shoosmiths has advised Palatine Private Equity and Bridgepoint Development Capital on the successful exit of their investment in Hallmark Hotels Group.
Shoosmiths looks at what it could mean for UK businesses if Scotland decides to become an independent country.
Many landlords hold their properties personally. This means that income received on rental properties is charged at income tax rates of up to 45 per cent.
Shoosmiths is growing its wealth protection team with the strategic hire of Jane Whitfield, who joins from Wellers Law Group.
The government has made a number of changes to enforcement via High Court enforcement officers. The major changes are covered within this article.
Where the conditions are satisfied, the house builder can sell housing developments to RSLs that have progressed beyond the golden brick stage.
The private equity team at Shoosmiths has advised funds managed by Palatine Private Equity on the management buyout of Gusto Restaurants and Bars.
Shoosmiths has advised the sellers on the £40m sale of digital marketing agency Realise to St Ives.
Pension law changes from 6 April: new disclosure regulations, auto-enrolment, TUPE transfers and tax limits
The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 come into force on 6 April 2014.
The chancellor has delivered the Budget for 2014. This briefing provides a summary of the main tax points of interest.
Employers would be well advised to review their pay rates to ensure all applicable workers are receiving at least the national minimum wage.
Shoosmiths has advised the sellers on the £40m sale of digital marketing agency Realise to St Ives, a UK provider of marketing solutions and publishing services.
On 24 February 2014, deferred prosecution agreements legislation was finally brought into force in respect of a wide range of criminal conduct.
This article explores profit and loss allocations by partnerships, the special rules for AIFMs and the disposal of assets through partnerships that lead to a tax advantage.