Employees

Go to page of 67

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.

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

LINDA PULLAN provides a seasonal reminder of the liabilities that can arise from Christmas parties and gifts

For all company car journeys from 1 Jan

Employers must register before April changes

PAYE changes. Some information to be sent online

JOHN NEWTH investigates statute law, case law and current practice regarding claims for tax relief on business clothing

Show

Results

Go to page of 67