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MIKE TRUMAN tells the story of a failed attempt to claim a travel expenses dispensation for temporary employees
LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes
MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution
Do we want a general anti-avoidance rule? DAVID KIRK thinks not
The uncertainty about bona vacantia and claiming ESC C16 treatment when a company is struck off will soon be over, says MIKE TRUMAN
DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
ALLISON PLAGER reports on a roundtable discussion of ways to simplify tax for micro-business
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A company fell into arrears with payment of its monthly PAYE liabilities. However, as payments were made they were allocated to the oldest outstanding liability first rather than the current liabilities
PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal
John Mander Pension Trustees Ltd (TC1528)
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