The Welfare Reform Act 2012 gives the legislative backing to the creation of a new welfare benefit entitled the Universal Credit (UC). According to the...
Louise Stones v HMRC – Misdirection
01/06/2012
Miss Stones was a self-employed radio presenter. She incurred a number of expenses in the tax years 2006/2007, 2007/08 and 2008/09, which she claimed were...
HMRC’s Bereavement Service
28/05/2012
Consultations with tax agents and the voluntary sector identified that the way HMRC handled the...
HMRC’s Business Tax Dashboard
28/05/2012
The Budget 2012 report spoke about the new online ‘Business Tax Dashboard’. This has recently been released by HMRC, primarily aimed at Small and Medium...
Are you a Scottish Taxpayer?
29/05/2012
The Scotland Act 2012 will allow the transfer of some powers from Westminster to Holyrood. Amongst other things, the Act gives the Scottish Parliament the...
Scottish Tax, RTI and Personal Information, HMRC’s Bereavement Service and Business Dashboard and Deduction from Earnings Orders
28/05/2012
Phew, what a scorcher we had last week. It led me to wondering what the rules were on minimum and maximum working temperatures. Minimum is...
Real Time Information (RTI) and Personal Details
28/05/2012
In a written question last week, Ian Liddell-Grainger, MP for Bridgewater and West Somerset, asked The Chancellor of the Exchequer whether HMRC would be extending its...
Deductions from Earnings Orders
25/05/2012
A current consultation document from the Child Maintenance and Enforcement Commission (CMEC) outlines planned changes to the Deductions from Earnings Orders (DEO) from later this...
CARE Qualifying Schemes, SSP Linking letters, Company Vans, UK and Liberia Tax Agreement, Case Law Corner on Retirement Age, Sickness and Annual Leave and Company Vans
22/05/2012
The 19th of May has passed and P14s and P35s should, hopefully, have been submitted. I notice that HMRC got itself into hot water last...
Pensions Auto-Enrolment Career Averaged Revalued Earnings Defined Benefit Schemes
22/05/2012
The Pensions Act 2008 requires an employer to select a qualifying workplace pension scheme for use when fulfilling its auto-enrolment responsibilities. Section 28 of the...
Legitimate Retirements at 65?
22/05/2012
Leslie Seldon was a civil litigation partner at Clarkson Wright and Jakes (CWJ) in Kent, rising to Senior Partner in 1989. Together with other partners...
Sickness – SSP and Linking Letters
22/05/2012
A key issue in SSP processing is the concept of linking. This is the action that occurs when one Period of Incapacity for Work (PIW)...
Case Law Corner – Sickness and Annual Leave
22/05/2012
In May 2011, The Department for Business Innovation and Skills published its consultation on Modern Workplaces. Amongst other issues, this consultation considered the need to...
P11D FAQ – What makes a van a van?
22/05/2012
This is a common question, as employees and employers alike seek to reduce the taxable benefit and the Class 1A National Insurance Contributions liability. For...
Company Vans
22/05/2012
This week, there are two topics covered regarding company vans. The first concerns the statutory definition of a van for P11D purposes, in response to...
UK and Liberia Tax Information Exchange Agreement
22/05/2012
A Tax Information Exchange Agreement (TIEA) between the United Kingdom and Liberia entered into force on 30 March 2012. The TIEA is a legal mechanism which...
Company Vans – Jones v HMRC
22/05/2012
An April 2012 First Tier Tax Tribunal decision fully endorses the legislative constraints of what is a van (as opposed to making a car a...
P35 Reminder and FAQ, Surrogacy Private Members’ Bill and Case Law, Care and Employment Bill, The Queen’s Speech and RTI Pilot
14/05/2012
Last week, The Learn Centre commenced its series of seminars on Real Time Information and Pensions Reform / Auto-Enrolment. This week, we advise that the...
P35 Reminder (3)
14/05/2012
We have recently produced articles regarding the looming P35 deadline, which is 19 May 2012 for tax year 2011/12. This can be summarised: P 35 Reminder This...
P35 Question Number 2
14/05/2012
This is particularly relevant as we are in the final week of P35 processing: What is a “free of tax” payment in the context of P35...
Surrogacy – Private Member’s Bill
14/05/2012
On 17 April 2012, under the Ten Minute Rule Bill, John Healey, MP for Wentworth and Dearne, introduced the Surrogate Parents (Leave, Pay and Allowance...
Surrogacy Ruling Sought from ECJ
14/05/2012
The case law C-D v S-T ET/2505033/11 may, in time, rewrite maternity legislation in the UK. A woman in long-term employment had a child through the...
Carers and Employment Bill
14/05/2012
Another Bill that failed to make its passage through the last session of Parliament was the Carers and Employment Bill, which was attempting to amend...
The Queen’s Speech
14/05/2012
The State Opening of Parliament was last held in the autumn of 2010. The Fixed Term Parliament Act 2011 gives the UK five 12-month parliamentary...
