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CHRIS WILLIAMS provides a road map to the recently introduced rules on disguised remuneration
Appointing a corporate partner to a partnership is not as simple as it seems
G Pratt and Sons (TC1269)
MIKE TRUMAN sees a possibility there may still be real progress on the integration of income tax and NIC
John A Garland (TC1135)
HMRC publish responses to records-review condoc
A UK resident, but Irish domiciled, taxpayer has income from the Republic of Ireland and other offshore sources
When an employee starts work too late in one pay period for payment to be made, so that this is added to the pay in the following period, should National Insurance calculations be based on one or two pay periods?
The future for small business taxation was the theme of a LexisNexis roundtable. ALLISON PLAGER reports
Integration has potential to remove economic distortions, say ministers
Christopher Reid (TC1134)
Janet M Spraggs (TC1193)
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