Employees

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HMRC aim to limit further contact with employers

IAIN MACLEOD reports on a conversation about ITEPA 2003, s 222

Tax-free incentive to submit digital employer annual returns

PETE MILLER considers employment losses and deductions and the rules in ITEPA 2003

In £2.1bn-£6.6bn range, says Timms

Online P9s sent out over seven days

HMRC have disputed the employment status of a subcontractor and appear to have based their decision that PAYE should have been applied solely on an interview with the subcontractor himself.

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

Coding notices being sent to individuals

JOHN NEWTH considers the determination in Castle Construction (Chesterfield) Ltd

Majority support 50% IT: survey

Borrowing by a director or shareholder from a limited company can be tax advantageous, but can such loans be ‘bed and breakfasted’ to avoid a charge under TA 1988, s 419? The replies consider the possibilities and warn against this. The accounting disclosure requirements could result in an HMRC enquiry and lead to interest and penalty charges.

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