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ANNE REDSTON explains substitution, sham and the Supreme Court’s decision in the recent Autoclenz case
Draft SI relates to manufactured overseas dividends
JACK HOLLYMAN explains how tax and NIC liabilities follow expenses payment methods
Alasdair McDonald (TC1308)
'Should we question what else Osborne has wrong?'
R (on the application of Shiner and another) v CRC; R (on the application of Huitson) v CRC, Court of Appeal
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
Primary Path Ltd v CRC (TC01306)
PHILIP FISHER suggests employee share schemes should be simplified
Small firms project focuses on disincorporation and simpler income tax
Marlen Ltd (TC1264)
Rule covers manufactured overseas dividend paid via central counterparty
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