Policy News Journal - 2013-14

2 weekly

£222

£306

£306

£1,540

£1,611

4 weekly

£444

£612

£612

£3,080

£3,221

Monthly

£481

£663

£663

£3,337

£3,489

Annual

£5,772

£7,956

£7,956

£40,040

£41,865

The regulations amending the National Insurance contributions rates, thresholds and limits for the 2014-15 tax year come into force on 6 April 2014, subject to approval by Parliament. The draft regulations and explanatory notes can be accessed through the links below.  Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2014 o Explanatory Memorandum  Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 o Explanatory Memorandum

Statutory redundancy pay and compensatory award for unfair dismissal

27 February 2014

Following our news in January that the rate changes will apply from 6 April this year and not 1 February, The Employment Rights (Increase of Limits) Order 2014 has been published confirming the changes.

From 6 April 2014 the maximum compensatory award for unfair dismissal will increase to £76,574 from £74,200 and a week's pay will increase from £450 to £464.

Scotland

SCOTLAND – TAX CONSULTATION FORUM CONSIDERS MANAGEMENT OPTIONS

14 June 2013

John Swinney, The Cabinet Secretary for Finance, Employment and Sustainable Growth, today chaired the second meeting of the Tax Consultation Forum (TCF) at St Andrews House. The Forum looked at the outcomes of the Tax Management consultation which will inform the Tax Management Bill (TMB) due to be introduced later this year. The Tax Management Bill will establish Revenue Scotland and put in place a framework for the administration of devolved taxes in Scotland. The Forum considered the principles of a fair and effective Scottish tax system while focusing on three topics:

1. The outcomes of the Tax Management consultation

2. ‘Tackling Tax Avoidance’

3. ‘Hardship and Discretion’

The TCF was established in February 2013 to provide a forum for civic Scotland to discuss and advise Ministers of the strategic and social implications of administering tax in Scotland

CIPP Policy News Journal

16/04/2014, Page 486 of 519

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