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Income Tax

PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
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?
Illegal activities may result in a taxable profit, but are associated expenses allowable? KEVIN SLEVIN investigates
Is is possible to make an ESC A19 claim stick, wonders TONY MARSHALL
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
Government consults on two of three proposals
David A Marshall Jeweller Ltd (TC1955)
'Osborne must abandon plan to withdraw tax exemption'
The tax benefits of using trusts outside of the UK are limited, finds JOHN WOOLLEY
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?
Antoni Nowosielski (TC1907)
G M Wildin (TC1782)
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