Employment tax

Navigating employment status

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PENNY BATES considers the tax implications when a company lends money to a director

Has a client been made redundant or been given the sack? FEMI OGUNSHAKIN warns of some of the factors that can result in a termination payment being subject to tax

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

DEADLINE DATES

Deadline dates for June 2024

CASES

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Employment tax

Deadline dates for June 2024