Articles & Downloads / 2016 / February


Louise McAloon

Court of Appeal Confirms Director & Shareholder paid in dividends was an employee

11 February 2016

The Court of Appeal in Northern Ireland has dismissed an appeal by the Department for Employment and Learning in relation to an Industrial Tribunal Decision in which a director and shareholder of a limited company paid in dividends was also deemed an employee and therefore eligible for payment by DEL of his redundancy pay of £9,460.00, notice pay of £5,160.00, holiday pay of £2,150.00 and arrears of pay of £267.31 when the Company ceased trading due to insolvency. Read More


Huw Worthington

Significant Tax Changes for Buy-to-let Landlords and Second Home Owners

02 February 2016

Stamp Duty Land Tax (SDLT) is a tax which is payable on the acquisition of freehold or leasehold property. It is currently applicable to everyone in England, Wales and Northern Ireland (see the Land and Buildings Transaction Tax for Scotland) where the value of the property is in excess of £125,000. The amount of SDLT payable comprises a series of thresholds rising proportionately as against the value of the property. Read More


Page 1 of 1

Newsletter Signup