Since 1927 the leading authority on tax law, practice and administration

Nicole Neville

Nicole Neville ACA, CTA is a senior tutor at Tolley Exam Training. She can be contacted on 020 3364 4500 or technicalqueries@lexisnexis.co.uk. Visit www.tolley.co.uk/products-and-services/exam-training.

ARTICLES

A good offer

Enticing new employees

Make it a partnership

Nuts and bolts

A sense of déjà vu

Bert's Boots

Napkin numbers

Greta’s great takeover

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NEWS

HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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