Issue: Vol 173, Issue 4448

It’s what your clients don’t reveal that causes problems with P11Ds

A rule change could have devastating consequences for globetrotting employees

A view of the House of Commons’ Budget debate

QCB transactions; Children and concerns; Remittance dilemma; LLP with company

A new partner in a successful firm is required to introduce capital funds into the business. His wife has surplus cash in a savings account that she could lend to her husband

Three people purchased a commercial property and 75% of the cost was financed with a bank loan. Following lease changes, the rent did not cover the loan repayments, and the bank wrote off 30% of the...

There is uncertainty as to whether a form R185 (Trust Income) or a form R185 (Settlor) should be issued when a settlor is the beneficiary of an interest in possession trust

Is the tax liability on close company dividends when paid to non-residents still limited to the tax credit?

ATT wants 19 May cut-off for payroll submissions

SAYE The monthly save-as-you-earn limit increased from £250 to £500, with effect from 6 April 2014. RTI flowchart A new flowchart is available on HMRC’s website for employers who need to correct a...

HMRC’s performance management set-up could lead to a system of “payment by results” for some members of staff, Taxation has learned. The Revenue has always denied that its employees receive bonuses...

HMRC are to have new powers that make it easier for the department to prosecute people who hide money offshore. The introduction of the offence of failing to declare taxable offshore income will mean...

HMRC’s has launched its latest anti-evasion campaign, targeting workers with second incomes. The department is offering a disclosure opportunity to employees who are resident in the UK and have...

HMRC are in the process of updating their generic notification service (GNS), with the aim of keep employers up to date with real-time information (RTI) requirements. The first of the retooled...

Kestrel Guards Ltd (TC3324)