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British Gas will appeal against the Employment Tribunal’s decision that employers must take account of commission when calculating holiday pay.
Where a corporate lender agrees to release a debt, the lender will be entitled to a tax deduction, which can be used to reduce taxable profits.
Lending into the UK is set to become easier for overseas investors thanks to the removal of UK withholding tax from interest paid to investors in ‘private placements’.
Chancellor’s Autumn Statement and the national infrastructure plan — what does it mean for planning? download
Walker Morris’ planning and environment team provides a brief overview of the proposals likely to impact on the current planning regime.
Stamp duty on takeovers download
We have seen an increasing number of public company takeovers structured as schemes of arrangement.
Changes are to be made to the 55 per cent tax charge that applies when some lump-sum death benefits are paid from a registered pension scheme to a member’s estate.
The Finance Act 2014 will change the economics of using tax avoidance schemes by requiring payment of disputed tax upfront in cases involving numerous marketed tax management schemes,...
Included in the Queen’s Speech on 4 June were announcements of two new pension bills: the Private Pensions Bill and the Pensions Tax Bill.
Walker Morris’s little green ibook explains the ins and outs of the most popular schemes.
HMRC clampdown on tax avoidance download
HMRC’s crackdown on anti-avoidance schemes is set to intensify over the summer months.
A Charity Commission intervention and a recent VAT tribunal case highlight the need for local authorities to consider their legal position carefully when giving funding to charities.
HMRC has ruled that around 3,000 home care staff should receive a share of £600,000 in unpaid wages after their employer had not paid them for time spent travelling between care visits.
Early April 2014 saw the publication by the Department for Transport of its proposed compensation schemes for those affected by Phase 1 of HS2.
Defined-contribution pension reform — DWP confirms charge-capping measures and quality standards download
The DWP has outlined in its ‘Command Paper: Better workplace pensions: Further measures for savers’ new quality standards and charge-capping measures.
Tax-related disputes download
A powerful combination of factors has led to an explosion in tax-related disputes.
Foresight is an easy-to-use legal calendar that outlines major cases, government policy and forthcoming legislation right through to 2017.
If your company has a CSOP, SAYE or SIP share scheme approved by HMRC, you must take action now to notify HMRC even though it is already approved by HMRC.
HMRC has published its first in a series of Countdown Bulletins to assist employees, trustees and their advisers.
HMRC has updated Notice 700/56 (the Notice), sections 2 and 17 of which refer to LPA receivers.
The relief is available at the discretion of the relevant local authority under the powers granted to it at section 47 of the Local Government Finance Act 1988.