Issue: Vol 166, Issue 4268

ROB DURRANT-WALKER explains when and how to defer the payment of National Insurance contributions

MIKE TRUMAN looks at the implications of the Banerjee case

MIKE THEXTON examines the rules and conditions that must be satisfied for a business to obtain VAT bad debt relief

JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT follows the flurry of Finance Bills

'It would be advisable for HMRC to ensure they can cope'

'Conclusion seems to fly in the face of HMRC guidance'

HMRC's business engagement team writes...

A taxpayer personally owns a property which is used as the trading premises of his limited company. The company’s trade, but not its shares are to be sold to a third party, which will also purchase...

With the impending increase in VAT at the start of 2011, this query wonders whether VAT can be saved by invoicing golf club subscription fees in advance

A company leased a car for the private use of an employee. The company wishes to stop providing company cars, but the employee’s credit rating does not allow him to make a purchase

A higher-rate taxpayer who will also be liable at the 50% rate has made a substantial pension contribution to a SIPP in 2009/10

Late payment fees; tax and accounting for a cycle to work scheme; the annual party tax exemption; main residence relief and a partly-owned property

HMRC clarifies view of insurance click-throughs

Fraudsters posing as Revenue employees

Compliance responsibility cannot rest with consultants