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Concerned about the slew of legislation, regulations and consultations? We’ll keep you up to date on the developments affecting your business.

12 January 2017

A change in approach by HMRC to Alternative Dispute Resolution?

We are seeing an increase in examples where HMRC are taking a proactive approach to using Alternative Dispute Resolution ("ADR") as a further tool in resolving tax disputes. This has included instances where HMRC's decision letter specifically mentions the taxpayer's ability to pursue ADR as a method of resolving the...

20 December 2016

Anti-avoidance provisions

The recent decision of the First-tier Tribunal in Water Property v HMRC [2016] UKFTT 721 has served as a reminder that the domestic legislation of Member States must comply with European Union laws and principles. Although the appeal was ultimately determined on other grounds, the Tribunal has provided interesting commentary...

07 December 2016

Customs classification of multifunctional machines

By Holly Grantham & Louise Lewis Recent customs classification success In this PwC led customs classification case Brother Industries UK Limited and Brother UK limited won a long running dispute with HMRC concerning the correct customs classification of multifunctional machines which could print, scan, photocopy and (in some instances) fax...

24 November 2016

Major changes to penalties for VAT fraud expected next year

By Jayne Harrold and Julian Balson HMRC have recently consulted on a new penalty regime for VAT fraud. Major changes to the regime are expected to appear in next year’s Finance Bill. The proposed new penalties would significantly increase the stakes for businesses caught up in VAT fraud cases by...

22 November 2016

New minimum required gross salary levels are known for highly qualified and managerial work permit holders - Belgium

Each year the minimum required salary for a few work permit categories are indexed/increased. The new amounts as from 1 January 2017 will be 40.124 EUR per year for highly qualified employees and 66.942 EUR per year for managerial employees. For non-EEA employees starting as from 1 January 2017 the...

EU 4th Money Laundering Directive: Challenges to UK transparency framework

As the UK government consults on the implementation of the EU’s Fourth Money Laundering Directive (4MLD) questions are being raised as to its compatibility with the UK’s evolving transparency reporting framework. Whilst the Directive is in support of the Government’s efforts to combat tax evasion, terrorism and money laundering one...

18 November 2016

Changes to the Immigration (European Economic Area) Regulations 2016 - UK

The new Immigration (European Economic Area) Regulations 2016 (the “Regulations”) will come into force on 1 February 2017, subject to transitional arrangements, with the exception of the new regulations in respect of family members of British nationals which come into force on 25 November 2016. The key changes are as...

UAE consular posts in Delhi and Kerala start issuing Employment Entry Permits (EEPs)

The UAE consular posts in Delhi and Kerala (India) have now formally implemented a process of issuing Employment Entry Permits (EEPs) for Indian nationals seeking employment in the UAE. As of now, this facility is only available for certain blue-collar professions and for domestic help, but reports suggest that this...

Changes affecting family members that can be included in Australian visa applications

From 19 November 2016, changes will be made to the Migration Regulations 1994 (Cth) that will impact the ability to include certain family members in an application for an Australian visa (other than Humanitarian, Refugee and Protection visas). Under the existing rules, children (including step-children) aged 18 and above can...

17 November 2016

Delays expected for Temporary Residence applications - Costa Rica

Companies filing an initial Temporary Residence Permit, a change of employer or a change of condition application should expect delays to the usual processing time. At present, processing times have been increased to around 70 business days instead of the usual 45 business days. What this means for you as...

Qatar Immigration implements changes to transit visas

A new visa scheme for travellers transiting through Hamad International Airport (HIA) has come into effect from 01 November 2016. The free 96-hour transit visa is available to all Qatar Airways passengers with layovers of five or more hours at HIA, regardless of nationality. Visas are granted based on the...

Trusted Partners to notify Employment Permits Section of any changes to their company names - Ireland

Under the 2014 Companies Act, all existing private companies limited by shares (i.e. Companies incorporated under the previous Companies Acts) have the option of converting to one of the new company types (LTD or DAC) during a transition period which ends on 30th November 2016. Such private limited by shares...

Changes to the GNIB appointment booking system - Ireland

Due to the anticipated increase in demand, the GNIB appointment online booking system will now allow non-EEA individuals who are required to register at the Burgh Quay Registration Office to book their appointments up to 10 weeks in advance. Failure to do so in the appropriate time frames could lead...

Chinese visitors are now eligible for visas-on-arrival in the UAE

In an effort to strengthen relations with China and boost tourism and trade, the UAE now permits holders of Mainland China passports to avail a 30 day visa-on-arrival upon entry. Although the announcement (which was first circulated on Sheikh Mohammed Bin Rashid al Makhtoum’s official Twitter account) was made earlier...

16 November 2016

New documentary requirements announced as part of upcoming changes to immigration process - China

An official announcement has been published on the authority's website which has confirmed that legalisation of degree certificates and legalised police clearance certificates from any country the individual has resided in for over 12 months will be required as part of the submission of Employment License application. For foreign employees...

14 November 2016

Third-parties no longer permitted to submit applications with the Directorate General of Immigration - Indonesia

As of Monday, 14 November, third party representatives will no longer be able to submit applications for foreign employees on behalf of an employer with the Directorate General of Immigration in Indonesia. The new regulation will currently only affect permits that are normally processed through the Directorate General, namely Working...

Changes to visa requirements for Romanians and Bulgarians and announcement of new measures to attract foreign talent - Canada

Canada will no longer require citizens of Romania and Bulgaria to hold a valid Canadian temporary resident visa (TRV) to lawfully enter Canada effective December 1, 2017. Further, citizens of Romania and Bulgaria who have held a Canadian TRV within the past 10 years or who currently hold a valid...

10 November 2016

Short-term measure introduced for dual Canadian nationals

As of November 10, 2016, dual Canadian nationals will need a Canadian passport to board their flight to Canada, with the exception of American-Canadian dual nationals. However, under a newly introduced short-term measure, available until January 31, 2017, qualifying dual Canadian nationals may apply for a special authorisation to travel...

09 November 2016

Trust & Transparency agenda moves forward with the introduction of mandatory gender pay gap reporting.

By Susan Fadil, Director, Entity Governance and Compliance team and Anna Sanford, Solicitor, Employent. Continuing our focus on the trust and transparency agenda and the introduction of additional corporate reporting requirements we now turn our attention to mandatory gender pay gap reporting. Mandatory Gender Pay Gap Reporting The Equal Pay...

04 November 2016

Residence reporting form requirements now extended to the Gurgaon and Jamnagar FRRO authorities - India

As part of the Foreigners’ Regional Registration Offices (FRRO) registration and visa extension process, the FRRO authorities require certain documents which include proof of residence. Previously, the hotel authorities were required to submit a copy of the Form C with the FRRO authorities, this was required along with a hotel...

Major modification of work authorisation process expected in the coming weeks - France

On November 2, 2016, a major modification to French immigration procedures enters into effect that will change the manner and the way that work authorisation requests are processed. Under the previous regulations, work authorisation requests for intra-group transfers, European Blue Cards, and service providers, which are the most frequently used...

03 November 2016

Statement of Changes - November 2016 - UK

The UK Government has laid a Statement of Changes to the Immigration Rules before Parliament.  The main purpose is the implementation of the changes to the Tier 2 categories announced by the Home Office on 24 March 2016, in response to the Migrant Advisory Committee (MAC) report on migration to...

01 November 2016

Introduction of part-time student work permits in the UAE

The Dubai Creative Clusters Authority (DCCA) has introduced part-time work permit facilities for students. The new regulation allows students who are enrolled in full time undergraduate, graduate, or post graduate programs with an academic institution operating within DCCA (including Knowledge Village) to engage in part-time work for other companies operating...

Legalisation now required for marriage and birth certificates in certain circumstances - Thailand

Foreigners from 21 countries who wish to apply for long-term dependent visas for qualifying dependants will now be required to obtain legalisation of any marriage and birth certificates which are not issued in English. Applicants will need to either have these documents:  Translated into English and legalised by Thai Embassy...

28 October 2016

Possible delays to re-entry visas processing over the busy holiday period - Ireland

The Irish Naturalisation and Immigration Service (INIS) has issued an important notice for those who utilise the Re-entry Visa ahead of the busy Christmas and New Year period.  As this is the busiest time for processing re-entry visas, anyone affected who is planning to travel overseas during the holiday period...