Draft legislation designed to preserve the effect of ESC A4 and ESC A10
The SRT is an improvement on the current situation but is far from fulfilling the aims of reform, explain Simon and Sharon McKie.
Cost 'is expected to rise towards £1bn beyond [2017/18]', the OBR says
SI 2012/3037
A revised table of advisory fuel rates is to be used with effect from 1 December 2012 by employers reimbursing employees for business travel in their company cars.
Comments invited on three sets of draft regulations
Real time reporting system is ‘going really well’, says HMRC
Sue El Hachmi reviews the impact of the decision in Murray Group Holdings.
Ann Casey examines the CGT position on the sale of shares acquired on the exercise of EMI options
Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit