Harvey Smith and Rob Hodkinson investigate expatriate compliance reviews
Andrew Hubbard comments on the pensions tax relief changes
Place of supply of services
Partial exemption special method
Provision of administrative services
Sports drinks
Sales promotion schemes
Restricted securities
Lesley Fidler on HMRC’s salary sacrifice guidance for cycles
Government proposals to improve the operation of PAYE – particularly the ‘ultimate goal’ of centralised deductions – merit further exploration, the Chartered Institute of Taxation said.