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Income Tax

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Inadequate system premium icon
PMS International Group plc (TC2181)
23 Oct 2012
Trainers could be eligible for NI refund
HMRC guidance may have led to incorrect application of social security provisions
22 Oct 2012
Fair exchange? premium icon
Would swap your golden handshake for shares, asks PHILIP FISHER
16 Oct 2012
Lights... camera... taxation! premium icon

DAVE MORRISON takes a wide-angle look at the movie business

16 Oct 2012
Restricted securities for bonuses premium icon

UBS AG and DB Group Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

16 Oct 2012
Taxable compensation premium icon
John Lints (TC2168)
16 Oct 2012
Families alerted to child benefit changes
Complexity worries as HMRC issues letter
12 Oct 2012
Simplified PAYE schemes open until 2014
Year's delay to RTI requirement for some employers
11 Oct 2012
For those about to let premium icon

Income from property is usually considered by the Revenue not to be a trade. KEN VOLLER wonders if the department is having a change of heart

09 Oct 2012
Clubbing premium icon
Various business clients may belong to sporting clubs with a view to obtaining additional business for their firms. If the business pays their personal subscriptions then a benefit in kind charge will arise
09 Oct 2012
Exceptional problems premium icon
P S R Control Systems Ltd (TC2155)
09 Oct 2012
Gift aid restricted premium icon
Odyssey (Tendercare) Ltd (TC2215)
09 Oct 2012
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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