-
Archives
- November 2024
- October 2024
- September 2024
- August 2024
- July 2024
- June 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- October 2018
- September 2018
- August 2018
- July 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- October 2017
- September 2017
- August 2017
- July 2017
- May 2017
- January 2017
- December 2014
- September 2014
- June 2014
-
Meta
Monthly Archives: February 2021
Harry and Meghan ceasing to be UK resident
As a couple the Duke and Duchess of Sussex garner significant public attention. However, to the UK tax adviser, they provide a perfect backdrop against which to frame the UK residency and domicile rules, and they help elucidate an important …
Posted in Longer Reads
Tagged CGT, domicile rules, harry and meghan, income tax, UK tax, US residents, US/UK tax rules
Comments Off on Harry and Meghan ceasing to be UK resident
The CMA’s Digital Markets Strategy: refreshed
The Competition and Markets Authority (CMA) has now released a refreshed version of its Digital Markets Strategy (February 2021, refresh), first published in July 2019. The updated strategy is a result of significant developments in the political and regulatory landscape …
Posted in Longer Reads
Tagged CMA, competition, digital, DMU, government
Comments Off on The CMA’s Digital Markets Strategy: refreshed
Are banks under a duty to prevent Authorised Push Payment fraud?
FACTS In 2018, the claimant (Mrs Philipp) and her husband were tricked into sending £700,000 to bank accounts controlled by fraudsters in the United Arab Emirates. Through an elaborate scheme, the fraudsters convinced Philipps that they were agents of the …
Posted in Longer Reads
Tagged bank fraud, fraud, Quincecare
Comments Off on Are banks under a duty to prevent Authorised Push Payment fraud?
Introduction of VAT ‘reverse charge’ from 1 March 2021 for building and construction services
From 1 March 2021, the domestic VAT ‘reverse charge’ for supplies of building and construction services will come into operation. The new measures apply to VAT-registered businesses who are supplying/receiving standard or reduced-rated services reported under the Construction Industry Scheme …
Posted in Shorter Reads
Tagged construction, HMRC, VAT reverse charge
Comments Off on Introduction of VAT ‘reverse charge’ from 1 March 2021 for building and construction services
What advisers can do to help clients hit by the US/UK double tax treaty
Unlike most other jurisdictions worldwide, the US levies tax based on citizenship. This means that a US citizen living in the UK can be simultaneously exposed to UK tax as a UK resident and US tax as a US citizen. …
Posted in Longer Reads
Tagged double tax treaty US UK, double taxation, UK tax, US citizens in UK, US tax
Comments Off on What advisers can do to help clients hit by the US/UK double tax treaty
Are Vaccination Policies at Work Discriminatory?
ACAS guidance ACAS (the body which deals with employee/employer disputes in the first instance) has taken the view that employers cannot require employees to take the vaccine and should listen to concerns if staff refuse to take it (read more …
Posted in Longer Reads
Tagged covid19, discrimination, employees, employers, vaccination, vaccination policy, vaccine
Comments Off on Are Vaccination Policies at Work Discriminatory?
Are Harry and Meghan still exposed to UK tax?
News of a baby is always a joyous celebration for a couple and their family. For the estate planning lawyer, it represents a timely opportunity for the couple to reflect on their planning and whether it still achieves the desired …
Posted in Longer Reads
Tagged harry and meghan, international tax planning, UK tax, US citizens, US tax
Comments Off on Are Harry and Meghan still exposed to UK tax?
Shake up of CGT?
The Covid pandemic has dealt a serious blow to the state of the nation’s finances. Predicting what the pandemic holds in store has proven a real problem for commentators and the Government alike, but it seems certain that eventually the …
Cyber criminals love lockdown
A timely reminder from the US Treasury Secretary of the heightened risks for businesses, public sector and individuals of the evolving threat from criminals using digital technologies. Criminals are constantly seeking vulnerabilities in digital systems designed to keep transactions safe. At a time when many people have been working from home for an extended period of time and the pressures of the continuing lockdown may cause a relaxation of risk-prevention policies and procedures, Janet Yellen’s warning highlights the importance of remaining vigilant and cautious so that such attacks are either headed off or spotted and reported promptly so they can be resolved. In addition to the risks she mentions, theft of large volumes of personal data from consumer-facing businesses can also pose existential threats to those businesses. Data and other regulators are empowered to impose huge fines, class actions by affected data subjects are becoming increasingly common, and serious reputational damage is almost inevitable, no matter how well-managed the PR response may be.Businesses should do all they can to encourage staff not to relax their guard.
Posted in Shorter Reads
Comments Off on Cyber criminals love lockdown
Power women and maternity
Maternity and motherhood often still stand between women and achievement. According to a survey by the European Human Rights Commission, 44% of employers believe women should work for an organisation for at least a year before deciding to have children, and a third of employers believe new mothers are ‘less interested in career progression’. But when we step back and look around us, we see that this is just not true.A shining example of a woman successfully managing motherhood and a career is New Zealand Prime Minister Jacinda Ardern. The PM took six weeks’ maternity leave whilst in office in 2018 – New Zealand, of course, did not fall apart. Whilst on maternity leave, the PM even continued to read cabinet papers and consult on significant issues. The PM pointed out upon her return ‘I am not the first woman to multi-task. I am not the first woman to work and have a baby – there are many women who have done this before’. Far from being less ambitious, the PM was sworn in for a second term in November 2020 after a landslide victory.Ms Ardern was the second world leader to give birth in office. The first was Benazir Bhutto – the former and late Prime Minister of Pakistan. Ms Bhutto had to take a different approach, and when she had her daughter in 1990 she had kept her pregnancy secret even from her colleagues and returned to work the day after giving birth (something no woman should have to do). One of her cabinet ministers said: ‘suddenly we learn that she has not only gone and delivered democracy, she’s also delivered a baby’. The PM said ‘it was a defining moment, especially for young women, proving that a woman could work and have a baby in the highest and most challenging leadership positions’. I think it certainly was.It should be of no controversy then that the UK government is going to update the law so that the Attorney General can take six months’ maternity leave. The only thing which has surprised me about this announcement is that there was no provision in place for this before. It would be naïve to think that any government office is the sum of one person, so if we cannot afford for an individual to take time off to have a baby then that is a failing of a system. I hope that this high-profile change will show all UK employers that mothers can be, and want to be, in positions of power. There is still much work to be done to reverse stereotyping mothers in this country so we do not fall behind the rest of the world, but this is a start.
Posted in Shorter Reads
Comments Off on Power women and maternity