Cross-border VAT changes 2010

HMRC issued some important guidance regarding the changes in the place of supply of services rules which take effect from 1 January 2010.

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Bank payroll tax

In a move designed to tackle certain remuneration practices that are considered to have contributed to 'excessive risk taking' in the banking industry, a temporary bank payroll tax of 50% is to apply to certain bonuses regardless of how they are paid.

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Extra national insurance burden ahead

One of the significant announcements in the Pre-Budget Report earlier this month is a further increase in national insurance contributions (NIC) which is to take effect from 6 April 2011.

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