IT & NIC
No sacrifice at all
MIKE TRUMAN tells the story of a failed attempt to claim a travel expenses dispensation for temporary employees
1 Feb 2012
Simpler options
LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes
1 Feb 2012
Agreeing to disagree
MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution
1 Feb 2012
Be careful what you wish for
Do we want a general anti-avoidance rule? DAVID KIRK thinks not
25 Jan 2012
Twin-track terminus
The uncertainty about bona vacantia and claiming ESC C16 treatment when a company is struck off will soon be over, says MIKE TRUMAN
25 Jan 2012
Hammer to crack a nut?
DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
25 Jan 2012
More on real time information
View the latest Payroll Alliance newscast
18 Jan 2012
The flat answer
ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business
18 Jan 2012
Small debts to be collected via PAYE code
Applies to amounts no more than £3K from April
13 Jan 2012
PAYE penalty
A company fell into arrears with payment of its monthly PAYE liabilities. However, as payments were made they were allocated to the oldest outstanding liability first rather than the current liabilities
11 Jan 2012
Never a penalty!
PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal
11 Jan 2012
New trustee is liable
John Mander Pension Trustees Ltd (TC1528)
10 Jan 2012
