This document is from our Archive and no action should be taken in reliance on it without specific legal advice. You can perform a search for more recent content. Tax Aware Issue 9: July 2019 News Tax and tax alike: Tax on disposals of UK property reduced for certain companies and balanced for non-residents On 6 April 2019, HMRC introduced rules that seek to tax non-residents on disposals of UK residential and commercial property in the same way as their UK-resident counterparts. This follows the government consultation that closed in February 2018. News Facts trump the deeming provision in Vermillion: Share options granted to directors are not always taxed as employment-related securities When employees or directors (or persons who become employees or directors), receive shares or options, HMRC's starting point is to deem the securities have been received by virtue of the employment or directorship. News Safeguards given "Teeth" for taxpayers and HMRC alike: Conditions for discovery assessments clarified In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal clarified the conditions necessary for HMRC to raise conduct-based 'discovery' assessments. News Balancing salary sacrifice with the national minimum wage: Naming and shaming scheme under review The government recently announced that its 'Naming and Shaming' scheme in relation to the National Minimum Wage (NMW) is under review. News Parry: Inheritance tax risks for transfers between pensions schemes In HMRC v Parry & Ors [2018] EWCA Civ 2266, six weeks before her death and when in ill health, Mrs Staveley transferred pension benefits from one pension scheme to another. News IR35 changes: Extension to the private sector for provision of services via intermediaries From 6 April 2020, IR35 risks will transfer to private sector clients who engage the services of individuals (such as freelancers, contractors or consultants) through an intermediary. Subscribe Never miss a publication by signing up to our mailing list Subscribe Tax Aware: Subscribe Tax Aware Issues Issue 20 Dec 2023 Issue 19 May 2023 Issue 18 Jan 2023 Issue 17 Sep 2022 Issue 16 Apr 2022 Issue 15 Jan 2022 Issue 14 Jun 2021 Issue 13 Feb 2021 Issue 12 Sep 2020 Issue 11 Apr 2020 Issue 10 Nov 2019 Issue 9 Jul 2019 Issue 8 Feb 2019 Issue 7 Oct 2018 Issue 6 Jul 2018 Issue 5 Apr 2018 Issue 4 Jan 2018 Issue 3 Oct 2017 Share
News Tax and tax alike: Tax on disposals of UK property reduced for certain companies and balanced for non-residents On 6 April 2019, HMRC introduced rules that seek to tax non-residents on disposals of UK residential and commercial property in the same way as their UK-resident counterparts. This follows the government consultation that closed in February 2018.
News Facts trump the deeming provision in Vermillion: Share options granted to directors are not always taxed as employment-related securities When employees or directors (or persons who become employees or directors), receive shares or options, HMRC's starting point is to deem the securities have been received by virtue of the employment or directorship.
News Safeguards given "Teeth" for taxpayers and HMRC alike: Conditions for discovery assessments clarified In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal clarified the conditions necessary for HMRC to raise conduct-based 'discovery' assessments.
News Balancing salary sacrifice with the national minimum wage: Naming and shaming scheme under review The government recently announced that its 'Naming and Shaming' scheme in relation to the National Minimum Wage (NMW) is under review.
News Parry: Inheritance tax risks for transfers between pensions schemes In HMRC v Parry & Ors [2018] EWCA Civ 2266, six weeks before her death and when in ill health, Mrs Staveley transferred pension benefits from one pension scheme to another.
News IR35 changes: Extension to the private sector for provision of services via intermediaries From 6 April 2020, IR35 risks will transfer to private sector clients who engage the services of individuals (such as freelancers, contractors or consultants) through an intermediary.