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R Orme (TC1460)
An employer has, to some extent, remunerated its employees using cash withdrawn from the business. It must now pay previously unpaid PAYE liabilities
An employer provides a recreation room for employees at one of its offices, but this is not easily available to the employees at its two other offices
New regulations come into force
Discussion paper moots new system for 'connected employers'
A higher rate taxpayer made a charitable donation, but the UK charity to which this was paid refused to claim tax relief for that sum. Does this prevent the donor from claiming higher rate tax relief?
1.2m taxpayers owe HMRC for 2010/11
The Management and Design Co Ltd (TC1417)
80% of PAYE return errors relate to name, DOB or NICs
Huhtala v CRC, Upper Tribunal (Tax and Chancery Chamber)
JACK HOLLYMAN considers various ways of mining profits from a corporate partner
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