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09 July 2018

Acas has published new guidance on the circumstances in which employers should consider suspending an employee. Suspension is where an employee continues to be employed but does not have to attend work or do any work. The guidance makes clear that employers should usually only consider suspension from work if there is either a...

04 July 2018

In a unanimous decision, the Supreme Court has decided that the law preventing opposite sex couples from entering into a civil partnership breaches the European Convention on Human Rights (ECHR). The appellants in this long running case are an opposite sex couple with a conscientious objection to marriage.

The crux of this case centred on the issue that when the law was changed in 2013...

04 July 2018

Business Asset Rollover Relief allows taxpayers to delay paying Capital Gains Tax (CGT) on gains when they sell or dispose of certain assets and use all or part of the proceeds to buy new assets. The relief means that the CGT due on the gain of the old asset is postponed. The amount of the gain is effectively rolled over into the cost of the new asset and any CGT liability is deferred until...

04 July 2018

The marriage allowance allows couples to share part of their personal tax-free allowance in certain circumstances. The marriage allowance is available to married couples and those in a civil partnership where one partner has an unused personal allowance and their spouse/partner only pays Income Tax at the basic rate.

HMRC has published a press release to remind eligible taxpayers to...

04 July 2018

The Annual Investment Allowance (AIA) provides 100% first year tax relief for qualifying expenditure on plant and machinery. It can be claimed by an individual, partnership or company carrying on a trade, profession or vocation, a UK non-residential property business or a furnished holiday let. Partnerships or trusts with individuals and companies in the business structure do not qualify for...

04 July 2018

There are a number of VAT issues to consider if you are selling digital services from the UK to consumers based in other EU countries. Since 1 January 2015, the place of supply rules for these types of service is determined by the location of the customer who receives the service rather than the location of the supplier.

Digital services include things like radio and television...

04 July 2018

The Bereavement Allowance was a weekly benefit that was payable to certain widows, widowers, or surviving civil partners whose spouse or civil partner died before 6 April 2017. Prior to that date, it was also possible for qualifying applicants to claim the Widowed Parent’s Allowance and Bereavement Payment.

The new Bereavement Support Payment was launched on 6 April 2017. The...

04 July 2018

HMRC issues guidance that covers what you need to do if you stopped work. The guidance covers the main reasons that you might have stopped work, for example, being made redundant or leaving your job.

If you have been made redundant then you may have overpaid tax as a result of your redundancy payment. HMRC may in some cases refund you any overpaid tax before the end of the appropriate...

02 July 2018

The government has published a new Statement of Changes to the UK Immigration Rules. The main change is to exempt all doctors and nurses from the annual Tier 2 (General) visa limit. The Tier 2 (General) category is the main immigration route for UK employers seeking to recruit non-EEA skilled workers. It is subject to an annual limit of 20,700 places, divided into monthly allocations. The...

02 July 2018

Acas has published new guidance for employers on overtime. The guidance highlights the importance of setting out overtime terms in employment contracts or staff handbooks and urges employers to keep detailed records of the amount of overtime worked and how much time off in lieu has been taken.

The guidance covers:

  • The different types of overtime, i.e. voluntary, compulsory...
02 July 2018

The Solicitors Regulation Authority (SRA) has confirmed that all regulated law firms will be required to publish information on the prices that they charge, and what these cover, across a range of services, including the pursuit (for members of the public) and the defence (for small businesses) of claims for unfair or wrongful dismissal in employment tribunal. They will also...

28 June 2018

1 July 2018 - Due date for corporation tax due for the year ended 30 September 2017.

6 July 2018 - Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NICs.

19 July 2018 - Pay Class 1A NICs (by the 22 July 2018 if paid electronically).

19 July 2018 - PAYE and NIC deductions due for month ended 5 July 2018. (If you pay your tax...

27 June 2018

Employees who use their own money to buy things they need for their job can sometimes claim tax relief for the associated costs. It is usually only possible to claim tax relief for the cost of items used solely for your work.

There is no tax relief available if your employer pays you back in full for an item you have bought for work. In addition, you cannot claim tax relief if your...

27 June 2018

There are a number of ways you can check if a company is in liquidation. This can include looking on the Companies House register. Companies House is responsible for maintaining a register of company information such as annual returns and annual accounts. This information also includes insolvency details, although this can take some time to be updated and made available to the public.

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27 June 2018

Employers are reminded that the deadline for submitting the 2017-18 forms P11D, P11D(b) and P9D, is 6 July 2018. P11D forms are used to provide information to HMRC on all Benefits in Kind (BiKs), including those under the Optional Remuneration Arrangements (OpRAs) unless the employer has registered to payroll benefits. This is known as payrolling and removes the requirement to complete a P11D...

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