A planning condition restricting occupation of new student accommodation to students of Leicester or De Montfort universities did not prevent the zero rating of supplies of electrical work in the course of the development, the Upper Tribunal has decided, upholding...
Employment tax changes from April 2018 22 May 2018
LEGAL UPDATE: Changes to the way termination payments and salary sacrifice are taxed took effect from 6 April and workplace pension contributions increased. All payments in lieu of notice on termination of employment will now be subject to tax and NICs.
The UK government wants to reform the 'IR35' rules which apply where individuals are engaged through a personal service company (PSC) or another intermediary.
- UK government consults on extending off-payroll tax rules to private sector 21 May 2018
- Effect of historic MOD tax regime on pension funds breached EU law 21 May 2018
- Guide: Corporate criminal offences of failure to prevent the facilitation of tax evasion
- Guide: Requirement for large companies to publish their tax strategy
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