David Heaton

Taking the NIC

The new dispensation-free world of expenses that employers face from 6 April 2016.

The question of property income creating a class 2 National Insurance liability causes some head-scratching.

Does the employment allowance pass the vital simplicity test?

The impact of real-time information on employers with expatriate members of staff

It’s not perfect, says DAVID HEATON, but the GAAR proposal is the best offer out there for now

Termination Payments

 

 

 

Black Is Not White — For Now

 

 

 

DAVID HEATON considers the conflict between the recent High Court decision in Wilson v Clayton and Tax Bulletin 63.

 

 

 

 

 

MIKE DOWN and DAVID HEATON consider the Revenue's refusal to grant tax relief for certain expenses of professional rugby players

MIKE DOWN and DAVID HEATON blow the whistle on a Revenue attack on the tax deductibility of expenses incurred by professional rugby players