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Issue: Vol 146, Issue 3781

2 Nov 2000

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IN THIS ISSUE

Author's advance I see that the replies to a query about an author in the issue of 14 September 2000 at page 629 did not mention VAT. The query concerned advances paid to the author which would be...

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...

More IR35 guidance

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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