SHARES IN CASH BOX COMPANIES SHOULD BE SUBJECT TO INCOME TAX.......... 64 POST EMPLOYMENT VICTIMISATION........................................................................... 65 EMPLOYEE WORKING ABROAD COULD BRING UNFAIR DISMISSAL CLAIM............. 66 EMPLOYMENT RIGHTS WHEN CONTRACT ILLEGAL................................................... 66 ARE EMPLOYMENT JUDGES ‘WORKERS’? .................................................................. 67 REDUNDANCY AND SUITABLE ALTERNATIVE EMPLOYMENT ................................... 67 REDUNDANCY AND POOL OF ONE............................................................................... 68 EMPLOYEES NOT ENTITLED TO PAYMENT FOR OVERTIME ..................................... 68 TUPE AND SUBSTANTIAL CHANGE IN WORKING CONDITIONS ................................ 69 YET ANOTHER CASE OF LONG TERM SICK EMPLOYEES AND ANNUAL LEAVE...... 69 MARITAL DISCRIMINATION............................................................................................ 70 Expenses and Benefits ..................................................................................... 70 Advisory Fuel Rates.................................................................................................70 CHANGE TO CALCULATION AND ASSESSMENT OF ADVISORY FUEL RATES ......... 70 HMRC PUBLISHES REVISED ADVISORY FUEL RATES ............................................... 71 ADVISORY FUEL RATES – 1 SEPTEMBER 2011........................................................... 71 ADVISORY FUEL RATES – 1 DECEMBER 2011............................................................. 72 ADVISORY FUEL RATES – 1 MARCH 2012.................................................................... 72 AMAPs ......................................................................................................................73 APPROVED MILEAGE ALLOWANCE PAYMENTS (RATES) STATUTORY INSTRUMENT .................................................................................................................. 73 Company Vehicles ...................................................................................................73 CAR FUEL BENEFIT STATUTORY INSTRUMENT ......................................................... 73 RURAL FUEL DUTY RELIEF FOR SCOTTISH ISLANDS AND SCILLY ISLES ............... 73 WITHDRAWAL OF EXTRA STATUTORY CONCESSION ON COMPANY CARS FOR DISABLED DRIVERS WITHOUT BLUE BADGES............................................................ 73 Employer Supported Childcare...............................................................................74 CODE OF PRACTICE PUBLISHED BY CHILDCARE VOUCHER PROVIDERS ASSOCIATION ................................................................................................................. 74 FURTHER GUIDANCE FOR EMPLOYER SUPPORTED CHILDCARE ........................... 74 EMPLOYER SUPPORTED CHILDCARE GUIDANCE...................................................... 75 NEW CHILDCARE VOUCHER SCHEME IMPACT ASSESSMENT SURVEY .................. 75 E18 UPDATED WITH EMPLOYER SUPPORTED CHILDCARE CHANGES.................... 75 CIPP POLICY SURVEY: NEW CHILDCARE VOUCHERS IMPACT ASSESSMENT FOLLOW UP .................................................................................................................... 75 CHILDCARE VOUCHER IMPACT SURVEY RESULTS ................................................... 76 Expense and Benefits - General .............................................................................76 TAX RELIEF FOR LATE NIGHT TAXIS WILL BE RETAINED.......................................... 76 EMPLOYMENT INCOME – DEFINITION OF MOBLIE PHONE (TREATMENT OF SMARTPHONES)............................................................................................................. 77 REIMBURSING ADDITIONAL HOUSEHOLD EXPENSES FOR HOME WORKERS........ 77 HMRC CONFIRM MONTHLY GUIDELINE RATE TO BE USED FOR HOME WORKERS....................................................................................................................... 77 Payrolling..................................................................................................................78 IMPORTANT INFORMATION FOR PAYROLLED EXPENSES AND BENEFITS.............. 78 ADDITIONAL PRACTICAL GUIDANCE FOR PAYROLLING............................................ 78 HMRC WILL ACCEPT PAYROLLED BENEFIT DETAILS ON A CD................................. 79 HMRC WILL NO LONGER ACCEPT PAYROLLED BENEFIT DETAILS ON A CD........... 79 Professional Fees ....................................................................................................79 PROFESSIONAL FEES AND SUBSCRIPTIONS LIST UPDATED ................................... 79 P11D..........................................................................................................................80 P11D PROCESSING UPDATE FROM HMRC.................................................................. 80 SIGNATURES ON FORMS P11D(b) ................................................................................ 81 WITHDRAWAL OF EXTRA STATUTORY CONCESSION FILING EXTENSION FOR FORM P11D(b)................................................................................................................. 81 Salary Sacrifice ........................................................................................................82 CHANGES TO THE TREATMENT OF CERTAIN SUPPLIES MADE BY EMPLOYERS UNDER SALARY SACRIFICE ARRANGEMENTS ........................................................... 82
CIPP Policy News Journal
09/10/2012, Page 5 of 234
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