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Issue: Vol 172, Issue 4420

Issue: Vol 172, Issue 4420

19 Sep 2013

Two proposed reliefs to encourage employee-owned companies

Situations in which planned adjustments to regulations could save VAT for manufacturing and exporting businesses

Highlights from the residential event held at the University of Nottingham on 6-8 September 2013

Continuing the examination of the statutory residence test

What are the Class 1 NIC implications for the UK employee of a French company?

The executors of a woman have discovered that a repayment will be made to the estate because the deceased’s former home was in the wrong council tax band

An employer anticipates buying gifts for several employees who are approaching retirement. Will the firm be able to recover the input VAT incurred and is there any VAT chargeable on the gift? Is this...
A client intends to lend £100,000 to a friend. Interest will not be charged, but it is intended that the amount repayable will be linked to the consumer price index over the term of the loan, and...

...Problem with parts; Interest payments

RPI The value of the retail prices index for both June 2013 and July 2013 is 249.7. Residence form Form P85 “Leaving the UK – getting your tax right” has been revised to take account of changes in...

HMRC have urged advisers to staple together forms 64-8 relating to the same client, to prevent the documents becoming separated.

The government has unveiled proposals for payroll giving that will enable employers to encourage charitable donations more easily and allow organisations faster access to the sums.

HMRC have launched a challenge to arrangements used by contractors and other professionals to mitigate tax by entering into a contract of employment with an offshore employer while providing their...
The HMRC student loan panel is looking for volunteers to attend a group for customer user process improvement sessions that will be held around the country in early October. They will last for between...

But questions remain over OECD base erosion plan, says expert

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