Issue: Vol 172, Issue 4427

Proposals for offshore employment intermediaries are likely to create more problems than they solve

HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People

The Revenue’s policy-making activities are not always conducive to a fair tax system

Restricted securities taxation as explained to students of Tolley Exam Training

A medical consultant owns two cars that are used for business purposes. His wife, who assists in the business and receives a £15,000 salary, is insured to drive these cars and HMRC are contending that...

A client owns some farmland, but this  is subject to an Agricultural Holdings Act tenancy and consequently will attract only 50% agricultural property relief against inheritance tax

A business organises social and business events for clients in the UK and abroad. A recent party in Paris included charges for the use of a hotel on which French VAT was levied and the claim for...

An elderly couple are selling their private residence at a reduced price in the hope that the purchasers will not develop the property. Part of the property was let to tenants for a modest rent ...

...Surveying the scene; NIC hassle

Reader feedback

Coding out class 2 NICs HMRC may collect outstanding class 2 National Insurance contributions (NICs) through PAYE code from April 2014. The department has have been writing to taxpayers it believes...

HMRC have published an amended technical note on compensating adjustment rules, following a recent consultation. The transfer pricing rules are designed to mainly avoid double taxation between...

Entertainers are to set to be designated as self-employed for National Insurance (NI) purposes, following a decision by the government to repeal the current rules. The change means actors, singers,...

Professional accounting body calls for simplification

Michael E Robins (TC2902)