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Brian Lawless
ARTICLES
Tax Guide 2006/07
Reviewed by Brian Lawless
Pension Schemes – An Industry Accounting and Auditing Guide, fourth edition
Reviewed by Brian Lawless LL.B(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, business development director, Jelf Private Clients
Another brick in the wall!
BRIAN LAWLESS reviews the latest guidance from HMRC on the deductibility of pension premiums paid by a limited company.
Hitting the wall
BRIAN LAWLESS bangs his head against the latest HMRC guidance on the tax deductibility of pension scheme contributions made on behalf of controlling company directors.
Home, not so sweet home!
BRIAN LAWLESS, LLB(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, looks at a political decision which affects pension planning after A-day.
Be warned!
BRIAN LAWLESS is not convinced by Ruth Kelly's reassurances on pensions for shareholder directors
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted