Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Income Tax

Small businesses want 'robust' plans for reducing deficit
'A campaign for changes to the current system would be greatly welcomed'
Bulley v Hemmer Investments Ltd, Chancery Division
Minutes published
MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators
New Appendix 6 arrangement
Forms P35 and P14 due by 19 May
What discretion does HMRC have when considering whether to cancel a CIS gross payment status? RICHARD SOWLER analyses the legislation and decided cases
ALLISON PLAGER is not impressed with HMRC’s idea of consultation on false self-employment in the construction industry
HMRC update
Draft technical guidance explains key elements of legislation
Benchmark rates for overseas subsistence to be considered
Show
12
Results
back to top icon