Tom Wesel (Milestone International Tax Partners) believes that the Supreme Court should uphold the appeal by the liquidators of Rangers Football Club in what can be argued as an unjust and selective re-interpretation of the law.
The prime minister announced to the House of Commons during oral questions that the government ‘will not bring forward increases to NICs later in this Parliament’, although the government will bring forward further proposals once Matthew Taylor has reported on his review of self-employment.
HMRC has published statutory directions specifying the format for the submission of returns and information for employment related securities and enterprise management incentives via its online employment related securities service.
Patrick Ford (Squire Patton Boggs) reports on the termination payments and salary sacrifice arrangements provisions.
HMRC’s duty of confidentiality
Had shares been issued? HMRC wins.
The express aim of the proposed changes is to simplify the current position. However, the draft legislation suggests that the opposite might well be the result. Alasdair Friend (Baker & McKenzie) reviews the consultation document.