Income Tax

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JENNY NELDER outlines the basics of share valuation for taxation purposes

Online videos launched

'Pragmatic' move removes admin burden for schools

RICHARD CURTIS weighs up an HMRC-approved method for gross payment of directors’ fees

KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts

Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Court of Appeal

Ling (TC1629)

And department launches campaign against missing returns

MIKE FLEMING raises concerns about the proposed introduction of a self assessment system based on the Danish model

'Leaver statement' plan abandoned

'Most payments will come within same circumstances'

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