Issue: Vol 146, Issue 3778

JOHN GOLDING looks at the current Inland Revenue appraoch to investigations of taxpayers' self-assessment returns

JOHN T NEWTH FCA, FTII, FIIT, ATT looks at how the United States deals with employment status

David Reilly BA (Hons), ACA, FTII considers the Revenue's recent technical discussion paper on simplifying National Insurance and the reaction of employers

Loose Ends
Readers' planning points, pitfalls and other correspondence.
Tricky taper calculations

When shares are transferred from husband to wife, the wife's 'qualifying holding period' is treated as including any time when the husband owned them. (Obviously the same applies on transfers from...

The Finance Act 2000 has created a tax efficient way to provide directors of small companies with computer equipment for private use. Section 70, Finance Act 2000 inserts into section 22, Capital...

If I was to compute my 'deemed payment' under IR35 on 31 March, hold a board meeting and vote myself the amount equal to the deemed payment as a salary bonus, could I avoid having to pay over the tax...

Royal and Sun Alliance Group v Commissioners of Customs and Excise, Chancery Division