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Searching Content indexed under National Insurance by CMS Cameron McKenna Nabarro Olswang LLP ordered by Published Date Descending.
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Proposed Changes To The Regime Of Recovery Of Certain Public Claims Within The EU
On 31 October 2011 the Council of Ministers of Bulgaria approved the proposal by the Ministry of Finance to change three of the five material tax laws and the tax and social insurance procedure code.
European Union
9 Nov 2011
2
Post-P45 Cash And Share Payments And Preparing For Higher Rates Of NICs
A Significant Change In Tax Deduction Obligations For Post-P45 Cash Payments And Share Vestings Takes Place On 6 April 2011.
UK
12 Jan 2011
3
Employee Share Gains: Income Or Capital?
The Supreme Court has recently provided the final word on a long-running tax dispute which centres on whether personal rights and rights outside the articles of association can be taken into account when working out the market value of shares for employees.
UK
23 Feb 2010
4
Pre Budget Report 2009 - Employee Tax Issues
Today's Pre-Budget Report, the latest PBR ever, included the following employee tax issues.
UK
11 Dec 2009
5
Dividends Were Not Employment Income But Were Subject To National Insurance Contributions
In the recent case of PA Holdings Ltd and Kully Janjuah v HMRC, an employer argued that payments of dividends as part of an employee bonus scheme could only be taxed as such and so could not be subject to PAYE or NICs as employment income
UK
8 Jul 2009
6
New Legislative Programme
Gordon Brown’s "new" Government has published its first annual statement outlining the legislation the Government intends to propose to Parliament in the next session.
UK
17 Jul 2007
7
Taxation of employee termination payments
The availability of the £30,000 income tax and complete National Insurance exemption for payments in lieu of notice is a common question for HR professionals. Issues generally centre on whether they are contractual payments.
UK
5 Jul 2006
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