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Income Tax

An employer has paid for the costs of overnight accommodation and subsistence for those employees who were unable to travel home in the extreme winter weather

The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports
But awareness is rising, claims business support body
“£100,000 assets limit will damage effectiveness”
The new tax credits system is given a once-over by ROB DURRANT-WALKER
A builder’s employees come by small amounts of scrap metal as a result of their work and sell it to fund their Christmas celebrations. During the year, the money is held in the bank account of one of the employees
Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

MARTIN EDHOUSE and HELEN LEWIS discuss the “wholly and exclusively” rule when a business makes sponsorship payments to a sports club

CRC v Lockyer and Robertson (as the personal representatives of N Pawson, deceased).
Kelcey Hall Solicitors (TC2333)
D Wilmot (TC2325)
Reform would see widening of agencies to include non-charities
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