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High performance - September 2012 - Performance and reward quarterly update
(pdf, 957.37 KB)
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27 Dec, 2012
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United Kingdom
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The culmination of two years of intense consultation and increasingshareholder activism and scepticism about the quantum, justification.
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Employment Tax Alert -Real Time Information - Penalty guidance
(pdf, 382.00 KB)
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14 Dec, 2012
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United Kingdom
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Real Time Information - Penalty guidance
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Employment Tax Alert - Whether National Insurance Contributions are payable on business
(pdf, 313.82 KB)
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14 Dec, 2012
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United Kingdom
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Whether National Insurance Contributions are payable on business
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Employment Tax Alert - Real Time Information - relaxations announced
(pdf, 371.82 KB)
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14 Dec, 2012
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United Kingdom
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Employment Tax Alert - Real Time Information: relaxations announced
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Employment Tax Alert - Murray Group Holdings Ors
(pdf, 347.55 KB)
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14 Dec, 2012
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United Kingdom
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Murray Group Holdings & Ors
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Draft Finance Bill 2013 - Residential property charges for nonnatural persons
(pdf, 149.16 KB)
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12 Dec, 2012
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United Kingdom
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The 11 December 2012 Draft Finance Bill contained details on the new annual charge which will apply to non-natural persons holding residential property.
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Draft Finance Bill 2013 - New exemptions to anti-avoidance provisions affecting taxpayers with non-UK interests
(pdf, 189.37 KB)
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12 Dec, 2012
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United Kingdom
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Legislation has been published reforming two anti-avoidance provisions the European Commission deemed to breach the treaty freedoms of the single market.
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Draft Finance Bill 2013 - Cap on income tax reliefs
(pdf, 140.25 KB)
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12 Dec, 2012
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United Kingdom
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The Budget 2012 cap on charitable giving has been withdrawn, but the proposed cap on other income tax reliefs remains largely unchanged.
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Draft Finance Bill 2013
(pdf, 365.47 KB)
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12 Dec, 2012
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United Kingdom
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On 11 December the Government published draft tax legislation for inclusion in Finance Bill 2013, and responses to consultations that took place over the summer.
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HR and tax alert - December 2012 - Government to reduce pensions tax relief
(pdf, 152.76 KB)
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06 Dec, 2012
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United Kingdom
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In his Autumn Statement the Chancellor announced a reduction in the availability of pensions tax reilef.
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