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Income Tax
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182
Business record checks put under review
HMRC recognise 'considerable concern to tax profession'
HMRC aim to eliminate PAYE data problems
Help offered to 1,000-plus firms with most quality issues
Love me?
Does the government really care about micro-businesses, asks ROBERT MAAS
Bonnie wee tax
GRAEME BLAIR discusses the pros and cons of a Scottish rate of IT
Worth while
NICOLA MANCLARK continues our series on old cases by asking if Tennant v Smith is still a valuable precedent
Top income tax guides for 2011/12
Bloomsbury, CCH and Tolley
Economic pressure
Dudman Group Ltd (TC1608)
Looking both ways
ANDREW HUBBARD, aficionado of conundrums, casts a wry eye over the Court of Appeal’s decision in the PA Holdings case
Tax credits: client must complete form
Agent authorisation only where there is existing claim
Weighty employment
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Employee Reward Structures
By Aidan Langley; £110
Pension payouts
A taxpayer who is resident and domiciled in the UK is due to receive a lump sum from a Belgian pension scheme in about two years time and advice is required on the potential UK income tax liability
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system