Can a small business be divided between family members to avoid VAT?
Key features of the incorporation and disincorporation reliefs in TCGA 1992
Can tax relief be obtained for the cost of a sub-post office when it is closed down?
F Swain, H Swain, Clarisa Ltd (TC3896)
Are limited liability partnerships obliged to auto-enrol their individual members?
The VAT implications of a change in employment status
Is there a tax deduction for the legal costs associated with a transfer of employees?
A Salmon (TC3789)
Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.
It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.
CRC v David Thomson, Upper Tribunal (Tax and Chancery Chamber)
Lloyds TSB Equipment Leasing (No 1) v CRC, Court of Appeal
Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?
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