Whitehall Update

Graeme Nuttall

Whitehall Update is written by the Mutuals and Employee Ownership team at Field Fisher Waterhouse LLP ("FFW"), led by Graeme Nuttall (pictured), partner at FFW and with contributions from Jennifer Martin, tax associate.  Contact Graeme at graeme.nuttall@ffw.com or Jennifer at jennifer.martin@ffw.com .

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Reliance on HMRC guidance

There is a limit to the reliance taxpayers may place on general guidance from HMRC
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Autumn Statement and Finance Bill 2012

The Chancellor's Autumn Statement was delivered on 29 November 2011 and draft legislation published on 6 December 2011.
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Employed not self-employed

The Supreme Court decision in Autoclenz Ltd v Belcher and others adopted a purposive approach in deciding car valeters were employees
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HMRC unfairness

In HMD Response International v HMRC, the First-tier Tribunal criticised
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Tax reliefs review

The Office of Tax Simplification's final report includes recommendations to simplify entrepreneur's relief and employee share schemes.
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Phasing out default retirement age

Draft regulations were published on 16 February 2011 and amended regulations were published two weeks later to collect an anomaly in the first draft.
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