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Employees

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
HMRC upgrade will take about five days
Guidance on 72E, 72F and 72G follows Demibourne case
HMRC advice on using form until it is updated
Has a client been made redundant or been given the sack? FEMI OGUNSHAKIN warns of some of the factors that can result in a termination payment being subject to tax
Firms can claim funding to cover balance
Discussion paper focuses on temporary workers
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