Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Issue: Vol 174, Issue 4465

Issue: Vol 174, Issue 4465

19 Aug 2014

Opposition to direct recovery of tax debts continues to grow

Are HMRC confused about whether a liability to class 2 National Insurance arises on income from property?

The effect of the latest rules for employment intermediaries

A steer on the Upper Tribunal decision in McLaren Racing

Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?

Pension report; Letting and hedging; Flat rate error; Uniform approach

When and why do expenses paid by credit card need to be declared separately?

VAT implications of physical education and personal training courses

Is there a tax-free benefit in transferring main residences to an existing trust?

“We should protest about the way the media misrepresent avoidance”

MOSS HMRC have launched a technical consultation on the amendments to the VAT regulations arising as a consequence of the introduction of the mini one-stop shop (MOSS), which will allow businesses...
HMRC have set a closing date of the tax ‘amnesty’ relating to employee benefit trusts (EBTs). Employers who used an EBT to avoid tax before 6 April 2011 must notify the department by 31 March 2015...
The government has published an update to the consultation Implementing a Capital Gains Tax Charge on Non-Residents, covering the extension of capital gains tax (CGT) to non-resident individuals and...

CIOT predicts level playing field for access to alpine tax agreement

CRC v Finnamore t/a Hanbidge Storage Services, Upper Tribunal (Tax and Chancery Chamber)

back to top icon