Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Employees

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
Removal of warnings of no legal force
Temporary measure to run to end of February
HMRC warn of non-compliant umbrella business models
Consultation on real-time information
Employers may use previous figures for one month
PETER ARROWSMITH extols the virtues of the National Insurance contributions holiday and other contents of the NIC Bill
Show
12
Results
back to top icon