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Income Tax

As the Budget hurtles towards us, JOHN ENDACOTT considers the prospects for the survival or recovery of the rules relating to furnished holiday lettings
JOHN NEWTH considers the decision in Novasoft Ltd
Could a client set up a company in Cyprus to invoice his UK company for his services, with the aim of saving UK tax and National Insurance contributions?
A married woman is the director of her limited company and remuneration is restricted to an amount just over the lower earnings limit
Roger LM Pratt (TC457)
Weight Watchers (UK) Ltd and others (TC367)
Issued 1 June
LIZ BRIDGE lays her cards on the table in support of HMRC’s proposals to deal with the issue of false self-employment in the construction industry
New HMRC pricings from 1 June
Retail body warns against 20% rate
The effect of incorporation on a dentist's NHS pension
PENNY BATES considers the first principles of the taxation of gains on UK non-qualifying life assurance policies
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