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September 19, 2014

CASE SUMMARY: Employment Appeals Tribunal

An Employee v An Employer, UD 323/2012, heard on 16 September 2013 and 3 April 2014

September 9, 2014

Revenue eBrief 75/14 - The High Earners Restriction

The Finance (No 2) Act 2013 introduced a number of changes to the High Earners Restriction regime. The Revenue Commissioners published eBrief 75/14 informing practitioners of the effects of the amendments.

September 8, 2014

Publication of Criminal Justice (Mutual Assistance) (Amendment) Bill

The Minister for Justice, Frances Fitzgerald, launched the publication of the Criminal Justice (Mutual Assistance) Amendment Bill at the end of August.

September 1, 2014

Consultation launched on implementation of Chapters 1-9 of Accounting Directive

An estimated 11,000 UK medium-sized businesses could benefit to the tune of £8 million a year as result of changes to accounting rules announced by government.

September 1, 2014

Consultation document issued on accounting standards for small entities

The FRC has issued Consultation Document: Accounting standards for small entities - Implementation of the EU Accounting Directive, to coincide with a Department of Business, Innovation and Skills (BIS) consultation document, UK implementation of the EU Accounting Directive.

September 1, 2014

Current tax consultations as at 1 September 2014

Julian Harris summarises current and recently closed tax consultations.

September 1, 2014

One Month in a Minute: August 2014

Sarah Laing summarizes recent developments in UK tax.

September 1, 2014

VAT news and cases roundup: August2014

Andrew Needham comments on recent VAT developments

September 1, 2014

Courts and Tribunals: August 2014

Julian Harris summarises selected recent decisions.

August 27, 2014

CASE SUMMARY: Employment Appeals Tribunal

Case No 1671/2012, heard on 6 and 10 January 2014  Unfair dismissal – summary dismissal – failure to approve annual leave – sick leave – dishonest actions – breach of trust – failure in procedures.

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