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Business

'Rate of employers NICs stymieing job creation'
A Ryan-Munden (TC889)
Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD
RACHAEL DOWN explains why it pays for employers to file returns promptly

Is the tax treatment of insurance for leading employees as clear cut as we think? ROB DURRANT-WALKER reviews the rules

A client has arranged for his brother to act as a carer for a third party. Unfortunately, no tax or National Insurance contributions have been paid in respect of the payments made
A limited company has been struck from the register of companies for not filing its annual return. As it owes money to HMRC could this be to its advantage?
The government’s response to proposals by the Office of Tax Simplification is fatally flawed, argues MIKE TRUMAN
New guidance for employers
The Taxation team responds to George Osborne's announcements
ANDREW MCKENZIE-SMART considers the tax issues arising from a spot-fixing scandal
Interim advice includes merger of income tax with NI
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