Employees

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PETE MILLER discusses the recent Special Commissioners decision in EDI Services and Others.

JOHN T NEWTH FCA, FTII, FIIT, ATT examines the dispensation procedure regarding expenses in connection with employment.

Professional expenses insurance: is this just nice to have or vitally important to the financial health of the practice? ALLISON PLAGER investigates.

RICHARD CURTIS wonders if HMRC and tax practitioners can learn from some recent 'zugzwangs'.

MIKE TRUMAN is beginning to wonder whether his company laptop might give him a tax liability in future.

JOHN T NEWTH highlights a continuing problem with self assessment filing.

ANNE REDSTON explains the deletion of tax relief on computers provided by employers for personal use.

MICK RUSE goes back to some fiscal share valuation basics.

WITH APOLOGIES TO costermongers, forget about the concept of hypothetical open market sales; forget about case law on information standards; forget even about the complications of ITEPA 2003; the questions most commonly asked concerning the mechanics of fiscal share valuation are:

Will the new National Insurance legislation ensure that employers and employees pay their fair share, ask CHARLES ELPHICKE and ANNETTE BERESFORD.

DAVID SMITH LLB, FTII of Accountax Consulting Ltd considers HMRC's latest letter to the construction industry and notes an important point on validity of assessments.

ANDY WELLS unravels the mysteries of tax equalisation