Proposals for offshore employment intermediaries are likely to create more problems than they solve
HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People
The Revenue’s policy-making activities are not always conducive to a fair tax system
Restricted securities taxation as explained to students of Tolley Exam Training
A client owns some farmland, but this is subject to an Agricultural Holdings Act tenancy and consequently will attract only 50% agricultural property relief against inheritance tax
...Surveying the scene; NIC hassle
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Professional accounting body calls for simplification
Michael E Robins (TC2902)