Since 1927 the leading authority on tax law, practice and administration
A husband has a business idea, but does not have the time to carry this out himself. He intends to employ his wife to perform much of the day-to-day work
Plastic to be replaced by paper
Stephen Ho (TC669)
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
JOHN WARD shines a light on photovoltaic units, income from micro-generation of electricity, tax and tax credit planning
A client in the emergency services is paid an annual accommodation allowance as he is required to live within 15 minutes of his base. The allowance is paid monthly and is taxed as part of his salary
M.R. Harris Groundworks (a partnership) (TC640)
Total People Ltd (TC661)
Initial estimate of impacts
Industrial Doors (Scotland) Ltd (TC571)
MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks
ROBERT WOODWARD and SHAWN HEALY wonder how a tax adviser should respond to the question, ‘salary sacrifice: is it still worth it?’
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
