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ESC B46; paper P14s; basic PAYE tools; default to code OT
MBF Design Services Ltd (TC912)
'Plans contradict government's aim to be fairer'
MARK MORTON examines proposed revisions in the tax treatment of employer-supported childcare
HMRC must rigorously police rules in medium term, claims white paper
Payroll Alliance seeks opinions of advisers and employers
Clear link must exist between payment and use of vehicle
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
A company director pays professional subscriptions personally, but receives no remuneration. ITEPA 2003 restricts allowable expenditure to the level of earnings, so no set off is possible
ANDREW SHAW considers the increasing importance of commercial reality over legal form when advising on EBTs and EFRBS
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