All Tax and legislation articles – Page 31
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OpinionNicholas Stretch: All change for UK tax of expat employee share awards
From 6 April 2015, the UK taxation and national insurance contributions (NIC) treatment of share option gains and other employee share awards held by internationally mobile employees is changing.The new treatment affects options and awards already granted because it applies regardless of when options or other awards were made, and ...
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ArticleRoadchef staff win 17-year battle over share options
Hundreds of Roadchef employees are set to receive a pay-out after settling a 17-year dispute over lost share options.The long-running dispute was between Roadchef Employee Benefits Trustees (REBTL) on behalf of former and current members of staff and its former owner Timothy Ingram Hill, in relation to how the motorway-catering ...
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ArticleObesity ruling could lead employers to make 'reasonable adjustments'
This could be an alarming cause for concern for employers given that more than 64% of adults are classed as being overweight or obese in the UK, according to the Overseas Development Institute.The ECJ found in the case of Karsten Kaltoft v Billund, in which a childmider who weighed 25 ...
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OpinionAlastair Kendrick: Are the rules about to change on taxation of travel and subsistence?
The Office of Tax Simplification (OTS) has been asked by the government to visit these rules and update the guidance to meet the way in which employees presently work. We await the issue of its updated guidance.These rules set out what is considered an employee’s ‘base’ for tax purposes. It ...
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ArticleRound up of compliance issues in January
A date has been set in the Asda equal-pay case, with legal action likely to be taken by female employees over claims that male employees in the supermarket’s distribution centres are being paid more, despite doing comparable work. The firm representing employees, Leigh Day, and Asda are due to attend ...
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ArticleImpact of the Fit for Work Service
Provided by Health Management, the service includes an online library, telephone, email and online support for employers, staff and GPs, as well as occupational-health-related assessments.This support is for employees who have been, or are expected to be, absent from work for at least four weeks. Staff will be referred by ...
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ArticleEmma Codd: Is shared parental leave a good thing?
Any organisation that wants to attract and retain the best staff must recognise the significance of the legislation to its talent management strategy.Shared parental leave should build on a bigger commitment to workplace agility, recognising employees’ needs and ensuring they can work in a way that supports them in managing ...
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ArticleYvonne Stewart: Is shared parental leave a good thing?
We definitely see it as a positive thing.Dell has a longstanding culture of encouraging team members to optimise their work-life balance. We offer online training to help employees assess their current work-life balance, and overcome any internal and external obstacles to achieving a healthy balance.Our goal is to ensure that ...
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ArticleHigh Court ruling protects bankrupts' pensions
A bankrupt has retained his pension after a High Court judge held that he should not be compelled to hand it over under an Income Payments Order (IPO).The case of Horton v Henry could mean that bankrupts’ pensions are protected after the freedom and choice reforms that come into force ...
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ArticleEllen Broome: Is shared parental leave a good thing?
The reforms are a very welcome development. It is truly encouraging to see the government acknowledging the importance of supporting parents to make genuinely free choices about their work and family lives.By removing one of the key barriers to fathers playing a full and equal part in family life, the ...
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ArticleKey tax and legislative changes that took place in December
The government announced plans to simplify pensions auto-enrolment to ease the burden on employers. The Department for Work and Pensions’ consultation, Technical changes to automatic-enrolment: consultation on draft regulations, set out changes to legislation that include the introduction of an alternative quality requirement for defined benefit (DB) pension schemes.An Employment ...
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OpinionRichard Kandler: Taxation of death benefits and changes from April 2015
In broad terms, this can be regarded as an extension of tax relaxations recently announced in relation to lump-sum death benefits. Those changes do not affect either the inheritance tax or lifetime allowance (LTA) positions, but they do ease the burden of the current 55% ’special tax charge’.For payments made ...
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ArticleKey points from the 2014 Autumn Statement
The Chancellor said the government had accepted 51 of 58 recommendations made by the Office of Tax Simplification (OTS) that were aimed at making the taxation of employee benefits and expenses more straightforward. This will help to reduce the administrative burden on employers, saving an estimated £20 million a year ...
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ArticleDWP publishes Fit for Work guidance
Guidance for employers participating in the government’s Fit for Work scheme clarifies the tax exemption available on the cost of medical care for employees who are off sick.Fit for work, guidance for employers, published by the Department for Work and Pensions (DWP) on 2 January, confirms that the tax exemption ...
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ArticleGovernment acts to reduce holiday pay claim costs
The government has taken action to reduce the potential cost of holiday pay claims for employers.Last month, the Employment Appeal Tribunal (EAT) ruled that holiday pay should reflect non-guaranteed overtime.The government has recognised that the EAT’s decision requires organisations to have protection against the potential impact of large backdated claims. ...
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ArticleEuropean court rules obesity is a disability
The European Court of Justice (ECJ) has ruled that obesity is a disability.The ECJ found that while no general principle of European Union (EU) law prohibits discrimination on the grounds of obesity, the condition falls within the concept of ‘disability’ and whether it hinders participation in professional life.The case of ...
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ArticleDate set for Asda equal pay hearing
The gap was highlighted when an equal pay claim was taken out against Asda by female shop-floor employees, who claimed they were being paid £4 per hour less than their male counterparts working in the organisation’s warehouse.Lawyers Leigh Day said it had been approached by 19,000 Asda employees, mainly women, ...
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ArticleClare Bettelley: Employers should communicate holiday pay ruling to staff
Firstly, the ramifications of the ruling remain unclear. For example, should voluntary overtime be included in calculations? And exactly how far should employers backdate pay?Secondly, in light of these uncertainties, how can employers possibly calculate the likely impact of the ruling on their organisation? And so, thirdly, should employers start ...
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ArticleSupreme Court rejects Amazon hourly pay case
The US Supreme Court has ruled that employees working in an Amazon warehouse are not entitled to be paid for time spent waiting in lines before or after their shifts.Employees at one of the organisation’s contractors, Integrity Staffing Solutions, that staff a Nevada warehouse often have to wait up to ...