In Unison, R (On the Application Of) v The Lord Chancellor [2015] EWCA Civ 935, the Court of Appeal rejected an appeal by Unison against the introduction of fees for Employment Tribunals.
SME Tax News
The Government is consulting on a proposed introduction of fees in the tax chamber of the Tribunal Service, as part of a general fee reform of Courts and Tribunals fees.
HMRC's new briefing on their forthcoming Direct Recovery of Debts (DRD) powers fails to mention that the draft legislation now includes specific provisions in respect of payments due under the new Accelerated Payment Notice (APN) regime.
The Association of Taxation Technicians (ATT) has expressed serious concerns about the £5,000 dividend allowance, announced in the Summer Budget.
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This time we have amended and expanded our examples on the new dividend tax regime. HMRC have now produced some examples which explain what happens to the basic rate band.
In L Sjumarken v HMRC (2015) TC04557, a taxpayer failed to declare the correct earnings following termination of his employment. There were issues in respect of share valuation and giving up share options.
After over a month of confusion following the Summer Budget as to how the government's new proposals for dividend taxation from 2016/17 will work, HMRC has now published a Dividend Allowance Factsheet with more detail and illustrative examples.
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The confusion over the chancellor's proposed changes to dividend taxation has now been cleared up.