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'Final, final' deadline is set

MIKE TRUMAN looks at some calculations by CHARLES PASCOE, which suggest that the extension to three years for loss relief claims may not be as useful as it looks

Kellogg Brown & Root Holdings (UK) Ltd v CRC, Chancery Division, 24 March 2009

Disappointment over no automatic rate relief

FSB wants temporary 'lifeline' for village communities

IAIN MACLEOD explores whether parking fines incurred by businesses are allowable for tax

New guidance to feature in next Employment Income Manual

JOHN CULLINANE has a big idea for very small businesses

A company director wonders whether he will have to make employees redundant in the near future. If so, what are the tax implications of any payments and continuing benefits that the company pays or provides?

Employees are provided with mobile telephones for business use, but are additionally provided with dongles that enable them to obtain internet access for their laptop computers while working away from the office

The tax implications of business entertaining are rarely clear. NOEL SHARLAND forges a way through the mire

Comments invited by 27 February 2009

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