Income Tax

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'Due to an apparent error on HMRC’s part, we are considerably out of pocket'

MELISSA MALINS provides a refresher on the car regime, compares the rules currently in play with the historic treatment, and looks at the options available

An elderly client has had to move into a nursing home and her house is to be let to provide an income. Can the costs that have been incurred to make the property suitable for letting be allowed against income?

An accountant is considering taking his wife into partnership with him as a tax mitigation exercise, but there are concerns as to the tax implications

Payments total £310m so far

Introduction of National Insurance Contributions Bill

NAO finds under-declarations resulting from error and failure to take reasonable care

A husband takes his wife into business partnership with him part way through his accounting year. Whether a change of accounting date is required in such circumstances is considered below

Some years ago, a company was dissolved and its director was made bankrupt. However, the director owed the company £75,000 and HMRC contend that there is a liability under TA 1988, s 421 for 2009/10

Amendments to employer online applications

Country leaps from 13th to 4th in league table

CIOT doubt over real-time data flow

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