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Briefings

HMRC invites claims for overpaid VAT

HMRC invites claims for overpaid VAT

HMRC has issued the Revenue & Customs Brief 43/14, repositioning its interpretation of the CJEU's judgment in PPG Holdings BV (C-26/12), concerning the recovery of VAT incurred on pension fund management costs by employers.

Zero tolerance for loopholes

Brands who use 'zero hours' contracts to engage employees on an ad hoc basis should keep a close eye on a consultation recently launched by the Government.

Changes to Tier 1 (Investor) Route

Changes to Tier 1 (Investor) Route

From today, The Home Office is implementing long awaited changes to the Tier 1 (Investor) category. Any applications submitted on or before 5 November 2014 will be considered under the old rules.

Implications of the holiday pay ruling

Implications of the holiday pay ruling

The Employment Appeal Tribunal (EAT) today held that holiday pay must reflect an employee's 'normal pay' - which will include overtime in certain circumstances. It is thought that this will affect around 5m employees.