Issue 63

Employment: Contractual pay progression; Constructive dismissal when in breach of contract; Zero hours contracts consultation; Relocation in the context of TUPE; TUPE service provision change; Time off for ante-natal appointments

Procurement: Draft Public Contracts Regulations 2015; LUPC Legal Services Framework Agreement

Tax: Charitable Donation Schemes; PAYE: employee not liable for underpayment; VAT on ebooks

Pensions: NEST pensions annual limit

Governance: Equality: Religion or belief

FAQ: Employment/Tax: How much of a termination payment is free from income tax?

Read Full Article…

How much of a termination payment is free from income tax?

There are a number of payments that an employee may receive on termination of their employment, some of which will be liable to income tax and some of which will not. HMRC’s Employment Income Manual contains detailed guidance about the categorisation of the many different types of employment payments and their treatment for income tax purposes.

Read Full Article…

VAT on e-books

Although the CJEU ruled that EU legislation does not preclude national legislation which allows for the different VAT treatment of books and e-books, it made clear that such national legislation must comply with the principle of fiscal neutrality. It stated: ‘As regards the principle of fiscal neutrality, it should be recalled that it precludes similar goods or services which are in competition with each other being treated differently for VAT purposes’. This does seem to leave the door open for different VAT rates to be challenged.

Read Full Article…