Technical briefing: Perpetuities and Accumulations Act 2009 0

Finance | Sara van der Pas | 5 Mar 2010

The Perpetuities and Accumulations Bill will abolish the restriction on the length of time for which trustees can accumulate a trust's income.

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Technical briefing: Perpetuities and Accumulations Act 2009

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An Employment Tribunal has confirmed that an employee who is unable to take his pre-booked holiday due to sickness should be allowed to carry over his leave entitlement to the following leave year.

Charities that rely on temporary staff will see costs rocket after the government withdrew a key concession on 1 April.

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The default surcharge regime applies tax-based penalties (2 per cent, 5 per cent,...

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Broadly speaking, these concessions are of benefit to a property owner who is charged VAT on the...

For any organisation that hires people, deduction of tax and national insurance contributions at source under PAYE is a fact of commercial life.

Employees are paid at the month-end, and PAYE must be...

After considerable deliberation, HMRC has now effectively announced that Lennartz is dead for charities.

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