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Employment Edit – what's new in employment law

Welcome to Employment Edit: this fortnight's updates relate to race discrimination, personal messages at work, zero hours contracts and data protection.
14 January 2016

Flix Innovations Ltd v HMRC: EIS conditions strictly applied

The Enterprise Investment Scheme (EIS) can provide very significant tax relief for investors in unlisted companies but a recent case shows how strictly the rules of the Scheme are interpreted.
05 January 2016

French Education Property Trust Limited v HMRC: VAT on building independent schools

This case in the First-Tier Tribunal concerned whether the letting of school premises to an independent school and the running of this school were business purposes under VAT law.
05 January 2016

Employment Edit – what's new in employment law

Linking pay to length of service does not indirectly discriminate against a Muslim prison chaplain; the draft National Minimum Wage (Amendment) Regulations 2016; and more...
17 December 2015

DECC announcements on FIT and RO changes published

DECC has published its responses to its consultations on proposed changes to the Feed-in Tariff (FIT) and also to ongoing Renewables Obligation (RO) support for solar PV projects of 5MW and below.
17 December 2015

Burgess v HM Revenue & Customs/Brimheath Developments Ltd v HM Revenue & Customs [2015]

In the recent case of Burgess v HM Revenue and Customs [2015] the Upper Tribunal (UT) considered what HMRC needs to prove in order for a discovery assessment raised by it on a taxpayer to be valid.
11 December 2015

Employment Edit – what's new in employment law

Office of Tax Simplification's report on employment status will be taken forward; the apprenticeship levy on larger employers will be introduced in April 2017; and more...
03 December 2015

Government consultation: proposal to change partnership legislation

HM Treasury is consulting on its proposal to change the partnership legislation for private equity investments.
03 December 2015

Fintech Horizons - November 2015

In this issue: CJEU rules US Safe Harbour Agreement no longer valid; new rules on whistleblowing in the financial services sector; FAMR and automated advice
26 November 2015

The Autumn Statement 2015: Tackling the avoidance of employment taxes

The Chancellor's policy paper behind the statement contains a raft of measures to deal with those who seek to minimise the employment taxes they pay.
25 November 2015

Are taxpayers safe? Can you rely on HMRC's guidance even when it is incorrect?

The High Court recently considered this question in relation to guidance published by HMRC in 2003 on the taxation of unapproved share options.
25 November 2015

GAAR’ - Are we there yet?

Little has been heard of the GAAR since 2013. To try and find out what, if anything, is happening with the GAAR, Burges Salmon submitted a Freedom of Information Act request.
24 November 2015

The Burges Salmon blog

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