Issue: Vol 164, Issue 4233

DAVID SMITH reflects on some disturbing statistics concerning employment status

NEIL WARREN helps three clients deal with the place of supply changes that take effect on 1 January 2010

IAIN ROBERTSON looks at the measures companies can take to avoid being associated

DAVID STOPFORTH continues his exposé of MPs’ expense claims in the early 1980s

The beneficiary of a will appears to have set up a discretionary trust in her favour under a deed of variation. The trust has paid tax on the settlement income, but this income has not then been shown...

A landlord makes a payment to the tenant of a commercial property to encourage them to vacate the premises. This enables the landlord to rent to a new tenant, who also pays a fee for this

A company provides the services of its director to clients in the UK and EU countries, these services being performed both here and abroad. How can the VAT flate rate scheme be used here?

Family businesses often pay low levels of remuneration that are supplemented by dividends, because this will mitigate National Insurance liabilities

Recovering tax from bare trust; the effect of 53 payments of the state pension; trading status of company; tax treatment of purchase of own shares

Updated guidance

Guide to compatible third party applications

Updates published

Revenue & Customs Brief 69/09

Oct '09

CIOT expresses concern about project's aim