We have previously reported that in the judgment an Employment Appeal Tribunal (EAT) decided that holiday pay should reflect non-guaranteed overtime. Under the Working Time

HMRC have issued some additional guidance for small businesses which supply digital services to consumers in other EU Member States. The guidance advises: how to

The government has announced that it will implement a package of improvements to the CIS. The stated aim of the changes is to reduce the

In the judgment an Employment Appeal Tribunal (EAT) has decided that holiday pay should reflect non-guaranteed overtime. Under the Working Time Regulations 1998 most workers

From 6 April 2015, the maximum amount of an eligible individual’s savings income that can qualify for the starting rate of tax for savings will

For those born after 5 April 1948 the personal allowance will be increased from £10,000 to £10,600. The reduction in the personal allowance for those

  One of the Autumn Statement announcements is a major reform to SDLT on residential property transactions. Historically SDLT has been charged at a single

Acas have issued a new guide to help employers and employees to understand the practicalities of the Shared Parental Leave (SPL) Regulations. The operation of the

HMRC have published a Brief which advises that ‘snowballs’ are zero rated for VAT purposes. Following the decision of the First Tier Tribunal HMRC have

HMRC have launched yet another disclosure opportunity this time aimed at undisclosed credit card sales. The Credit Card Sales Campaign is an opportunity for those