Income Tax

D Kishore (TC2855)

Trustees of PL Travers will trust (TC2830)

P Vaines (TC2965)

“Government needs to take measures to help rest of UK”

Proposals for offshore employment intermediaries are likely to create more problems than they solve

HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People

Restricted securities taxation as explained to students of Tolley Exam Training

A medical consultant owns two cars that are used for business purposes. His wife, who assists in the business and receives a £15,000 salary, is insured to drive these cars and HMRC are contending that a car benefit arises on one of them

Reader feedback

Michael E Robins (TC2902)

Entertainers are to set to be designated as self-employed for National Insurance (NI) purposes, following a decision by the government to repeal the current rules.

The change means actors, singers, musicians, and other performers will pay class 2 and class 4 National Insurance as self-employed earners from 6 April 2014.

Most entertainers were treated as self-employed for tax purposes until the introduction of regulations in 2003, which took such taxpayers to be employed for the sake of NI. 

Michael Wardle (TC2986)