Income Tax

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G Carter (TC2661)

I Johnson (TC2656)

A client who is a UK taxpayer is employed in this country as the representative of an overseas business. The client works on his own initiative from an office in his own home, but how is his income tax liability collected?

Explaining plans to revamp the National Insurance status of self-employed entertainers

The government is consulting on the withdrawal of relief for interest on loans to purchase life annuities, often referred to as home income plans, taken out by people aged 65 or over before 1999, as recommended by the Office for Tax Simplification in its review of pensioner taxation.

P Manduca (TC2648)

How should employees of offshore intermediaries be taxed?

Non-statutory business mileage deductions using the approved mileage allowance payments rates have been withdrawn along with agreements for board and lodging private use adjustments.

They have been replaced by simplified expenses rules as part of easier-to-follow legislation covering income tax for small businesses.

Firms can calculate allowable expenditure on vehicles using a flat rate based on mileage. The method of calculation must continue to be used for as long as the vehicle remains in the business once the rate has been used in relation.

Telfer v Sakellarios, Queen’s Bench Division

GR Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

The Revenue’s full online suite of benefit and expense forms is now available, enabling employers to submit forms P11D, P9D and P11D(b).

Firms have had access since April to digital versions of No Return of Class 1a National Insurance Contributions and Notification of Payrolled Benefits, and can now create amended forms P11D, P9D and P11D(b) and generate forms P11D and P11D(b) for expenses and benefits th at have been part payrolled.