M Holmes & T Holmes (TC4467)
Peninsular & Oriental Steam Navigation Company v CRC, Upper Tribunal
Dividend waivers in a holding company and subsidiary and tax liabilities
New entrepreneurs’ relief rules and associated disposals
Issue 54 of HMRC’s Employer Bulletin is summarised below.
P45s
The Revenue’s understanding used to be that employers could not provide parts 1A, 2 and 3 of form P45 to a departing employee electronically.
The department has now received legal advice confirming that the relevant PAYE regulation governs the electronic transmission of information to and from HMRC, not between the employer and employee.
M Joyce (TC4453)
Barking Brickwork Contractors Ltd (TC4454)
AG Flutter (TC4443)
E Dunne and V Gray v CRC, Queen’s Bench Division
Can a UK company employee sacrifice salary for a retirement pot while abroad?
Basic rules of relief for personal pension contributions
A consultancy ends and a writing career begins, but is this the same business?
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