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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
In a special edition of the Tax Bulletin, HMRC explain the NI treatment of internationally mobile employees receiving securities by reason of employment.
TWO MAIN SCENARIOS involve securities options:
ROBERT MAAS FTII, FCA looks at dual employment contracts in light of HMRC's recent article on the subject in Tax Bulletin.
Loan notes are not shares and this can cause problems, warns MIKE WARBURTON.
ANNE REDSTON provides advance warning of the unexpected death of IR35
GARETH GREEN explains the proposed transfer pricing rules for persons 'acting together'.
ELIZABETH McKEOWN and ROBERT BROCKWELL consider the effect of the Revenue's new guidance on the National Insurance treatment of tips.
KEVIN MILLER looks at Inland Revenue targets issues for composite and managed service companies.
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