Income Tax

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An art gallery is run by a charity. Membership of the charity entitles the member to invitations to private views and to a discount on goods purchased in the shop run by the charity’s trading subsidiary

A taxpayer had an underpayment of income tax for 2008/09 which HMRC advised would be collected by a PAYE code number adjustment for 2011/12. This was not done and no further recovery action has been taken

PMS International Group plc (TC2181)

HMRC guidance may have led to incorrect application of social security provisions

Would swap your golden handshake for shares, asks PHILIP FISHER

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

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

John Lints (TC2168)

Complexity worries as HMRC issues letter

Year's delay to RTI requirement for some employers

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

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

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