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Roll-out in April 2013 following pilot scheme
The Taxation team responds to George Osborne's announcements
Abolition would put substantial revenue at risk, claims government
New guidance says self-employment cannot be considered
Forde and McHugh Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Which entertainers are deemed to be employees for NIC purposes? ANNE REDSTON reviews the ITV case
'HMRC expects the vast majority of employers to access forms online'
Interim advice includes merger of income tax with NI
IT project has ‘potential to go horribly wrong'
The directors and shareholders of a company wish to replace the sales director (who is also a shareholder). This director will remain in employment, but in another role, and a compensatory payment will be made to him
Figures apply from 1 March 2011
A husband and wife run a retail business from a property that they own. They now wish to bring their son into partnership, but not as a co-owner of the property
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