Why Reed Employment failed in its application for judicial review of HMRC’s decision to revoke PAYE dispensations
A registered charity is a company limited by guarantee. The chief executive officer’s son will become an employee and will take over from his father. The charity intends to loan money to assist with housing costs
A company director takes no salary and the PAYE scheme exists only for the reporting of benefits in kind and expenses. Advice is required on the most administratively easy way of dealing with the requirements of the real time information system. Should a nil in-year submission be made for the whole year and, if so, when?
Mrs E Amri (TC3451)
A client is the director and shareholder of his own limited company for which he works as a diving supervisor on vessels that repair oil rigs. Can seafarers’ exemption be claimed?
What transpired in the third and fourth Finance Bill sittings
Reed Employment plc and 11 others v CRC, Upper Tribunal (Tax and Chancery Division)
HMRC anticipates in-year fines for late-filed returns
Director A owns 16% of the shares of a trading company. The fortunes of the company have declined and she intends to resign and to gift shares to the other shareholders and directors. Director A would like to hold over any chargeable gain
A practical look at the tax treatment of gains by offshore trusts
A husband and wife own several residential investment properties in their joint names. The houses are scattered across a wide area. Another client owns properties in London, but lives outside the city. Consideration is given to whether travelling costs to visit and check the properties and to carry out repair work are allowable
WKF McPherson (TC3456)
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