Issue: Vol 163, Issue 4191

First GRAEME LINDSAY warns of changes to seafarers’ earnings deduction, and then MIKE TRUMAN spots a problem in the current legislation

PENNY BATES has tax planning points for unmarried couples

Will the new system for appeals be an improvement on the previous one, asks WILLIAM CRAIG

GRAHAM TILBURY reflects on recent developments in personal tax software

A company has corporate seats and boxes at sporting and entertainment venues. What are the tax implications if it makes any unused seats available to employees at a discounted rate?

HMRC have disputed the employment status of a subcontractor and appear to have based their decision that PAYE should have been applied solely on an interview with the subcontractor himself.

Employees are provided with mobile telephones for business use, but are additionally provided with dongles that enable them to obtain internet access for their laptop computers while working away from...

What are the implications if a director/shareholder transfers a property that is rented to his company into a self-invested personal pension scheme?