Benefits provided to an employee by someone other than the employer (often known as ‘third party benefits’) are taxable on the employee if they are provided by reason of their employment. For example, if you work at a car dealership and receive an award from a ‘third party’ car manufacturer. HMRC’s guidance cites case law

The government has published the second tranche in its series of technical notices providing guidance for UK businesses, workers and citizens on how to prepare for a “no deal” Brexit. A "no deal" Brexit will occur if the UK and the EU fail to conclude a withdrawal agreement by the time of the UK’s exit

There are special rules that govern the making of tax and duty-free supplies to foreign NATO (North Atlantic Treaty Organization) visiting forces in the UK. These special rules and reliefs can apply to VAT, Excise Duty, Customs Duty, agricultural levies, Landfill Tax, Climate Change Levy and Air Passenger Duty. The applicable rules are contained within

The Parental Bereavement (Leave and Pay) Bill has received Royal Assent, becoming the Parental Bereavement (Leave and Pay) Act 2018. The Act gives all employed parents a statutory right to two weeks’ parental bereavement leave following the death of a child under the age of 18, or if they suffer a stillbirth from 24 weeks

ACAS has published new guidance on employment references aimed at both employers and employees, based around the typical questions it receives on the ACAS helpline. The guidance makes clear that there is usually no legal obligation on employers to provide a reference, but employers who do give them must make them true, fair and accurate.

Earlier this year, HMRC announced that they would be asking all online marketplaces operating in the UK to sign an agreement to help tackle online VAT fraud and errors taking place on their platforms. HMRC said that the agreement would ask online retailers to commit to: educating online sellers from the UK and abroad about

VAT margin schemes tax the difference between what you paid for an item and what you sold it for, rather than the full selling price. You pay VAT at 16.67% (one-sixth) on the difference. You can choose to use a margin scheme when you sell: • second-hand goods, • works of art, • antiques, • collectors’ items. You can’t

HMRC has advised that it has changed its approach to charging financial penalties when enforcing the National Minimum Wage (NMW) where there has been a transfer of employees from one employer to another under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE). Since 2 July 2018, where there has been a TUPE transfer

The government has published the first 25 in a series of technical notices which aim to provide guidance for UK businesses, workers and citizens on how to prepare for a “no deal” Brexit. One of these notices is entitled “Workplace rights if there’s no Brexit deal”. A no deal Brexit will occur if the UK

HMRC has published the latest edition of the Trusts and Estates newsletters. The main topics covered in the newsletter are as follows: IHT Toolkit. HMRC has updated a number of relevant toolkits. Refreshed versions of both the main Trusts and Estates, and supplementary Capital Gains Tax for trusts and estates toolkits were published in April.