Whitehall Update
Whitehall Update is written by the Employee Ownership team at Field Fisher Waterhouse LLP, led by Graeme Nuttall, tax partner (pictured). Field Fisher Waterhouse LLP is legal adviser to the EOA. Contact Graeme at graeme.nuttall@ffw.com.
October 2011
Employed not self-employed
The Supreme Court decision in Autoclenz Ltd v Belcher and others adopted a purposive approach in deciding car valeters were employees
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October 2011
HMRC unfairness
In HMD Response International v HMRC, the First-tier Tribunal criticised
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April 2011
Tax reliefs review
The Office of Tax Simplification's final report includes recommendations to simplify entrepreneur's relief and employee share schemes.
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April 2011
Phasing out default retirement age
Draft regulations were published on 16 February 2011 and amended regulations were published two weeks later to collect an anomaly in the first draft.
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March 2011
UBS AG v HMRC [2010]
The scheme in this case aimed to pay tax-free bonuses, each exceeding £20,000, to over 400 employees by coming within a statutory exemption available for restricted securities.
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December 2010
ASB Exposure Drafts
The draft Financial Reporting Standard for Medium-Sized Entities includes rules on accounting for share based payments.
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December 2010
Pre-Budget Report (PBR) 2010 and 2011 Budget
The Chancellor intends to move away from the "significant fiscal policy changes" announced at PBRs in recent years, and the requirement for an annual PBR will be abolished.
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