When is an employee not entitled to a bonus?
The case of Hellewell and McArdle v Axa Services Ltd highlighted when an employee (or ex-employee) is not entitled to a bonus – the answer to this being when there is no contractual obligation to do so. The case was heard by the Employment Appeal Tribunal. Two former employees who had been dismissed for gross […]
Double Taxation Treaty – contractor appeal
The Court of Appeal has handed down its judgment in the case of Huitson v HMRC. This case concerned a contractor claimant who was arguing that the Treasury’s retrospective change to the taxation of foreign partnerships was an infringement of his Human Rights. Mr Huitson lived in the UK but provided his IT services through […]