A self-employed client was 65 years old earlier this year and was advised by HMRC to cease payment of Class 2 National Insurance contributions at that point, but was this right?
A tax practitioner will shortly be seeing a potential new client who works abroad on a cruise ship and general information is required regarding the possible tax implications
A client operates his consultancy through a limited company. The business is run from his home, which is in fact his parent’s main residence where he also lives. Could the company pay a rent for its accommodation with receipt being exempt under the rent-a-room scheme provisions?