“Lisa Croft is 'a safe pair of hands' with a track record that means peers are happy to refer work to her - Chambers and Partners 2009” Lisa Croft

Recent Blog Posts

18/05/2012: Working Time Directive payment in lieu requirements only apply to minimum four weeks' statutory holi
16/05/2012: Enhanced CRB identity checking guidelines to be introduced
14/05/2012: Bankers' claims to bonuses from guaranteed minimum bonus pool upheld
10/05/2012: Reason for dismissal: misuse of social media
04/05/2012: Dancer at Stringfellows was an employee: issues of illegality and unfair dismissal remitted to tribu

Blog Archive

May 2012
18/05/2012: Working Time Directive payment in lieu requirements only apply to minimum four weeks' statutory holi
16/05/2012: Enhanced CRB identity checking guidelines to be introduced
14/05/2012: Bankers' claims to bonuses from guaranteed minimum bonus pool upheld
10/05/2012: Reason for dismissal: misuse of social media
04/05/2012: Dancer at Stringfellows was an employee: issues of illegality and unfair dismissal remitted to tribu
April 2012
30/04/2012: Maitland Walker entering the Mud Runner Oblivion 2012 at Eastnor Castle
26/04/2012: Sleeping employees not automatically unfairly dismissed for refusing to forego rest break
24/04/2012: Maitland Walker entering the Mud Runner Oblivion 2012 at Eastnor Castle
23/04/2012: EU discrimination law does not entitle unsuccessful candidates access to information
19/04/2012: Maitland Walker representing Addison Lee - Legality of PHV use of bus lanes
18/04/2012: Employee fairly dismissed for posting vulgar comments about colleague on Facebook
16/04/2012: It was just an email or two, not a contract
13/04/2012: Maitland Walker's muddy run!
12/04/2012: Migrant limit announcement
10/04/2012: Retirement notice must specify that the "right to request" comes from Schedule 6 of the Age Regulati
05/04/2012: TUPE: How should tribunals identify an "activity" in a service provision change?
02/04/2012: Sunday Trading (London Olympic Games and Paralympic Games) Bill
March 2012
30/03/2012: Termination payment: compromise agreement made director's option refund taxable
28/03/2012: National minimum wage rates from October 2012
23/03/2012: Apprenticeship, Skills, Children and Learning Act 2009: prescribed form apprenticeship agreement
21/03/2012: BIS calls for evidence on dealing with dismissal and "compensated no-fault dismissal" for micro busi
19/03/2012: Marriage discrimination: less favourable treatment must be marriage specific
16/03/2012: Suggestion that aggrieved employee was "playing the race card" was direct discrimination
14/03/2012: Holiday pay and term-time workers
13/03/2012: Residential conveyancer triumphant at Crufts
12/03/2012: TUPE: change in location was substantial change to employees' material detriment
09/03/2012: High Court rules that lawful but unethical behaviour could be economic duress
07/03/2012: Auto - enrolment pensions: exemption re employers working in two EEA states
05/03/2012: Court of Session refers questions on associative pregnancy discrimination to ECJ
02/03/2012: "Trafficked" employee could not pursue claims based on illegal contract

Bonuses paid as dividends from a subsidiary were subject to income tax as earnings

17 February 2012

The First-tier tribunal has decided that bonuses paid to directors of a company and structured as dividends under an avoidance scheme (in tax year 2004-05) were subject to income tax and National Insurance contributions as employment income.