HMRC has announced that there will be a staggered start to the introduction of real time information (RTI) penalties.
Philip Fisher examines a recent tribunal victory for HMRC concerning dividend waivers that could have wider implications
A report published by PwC and The 100 Group, Total tax contribution and the wider economic impact, reveals that the overall tax contribution of The 100 Group companies rose in 2013, despite a decline in profits earned in the UK by these businesses, with total tax contributed up from £77.
Jackie Wheaton answers a query on the tax treatment of legal costs of an out of court settlement.
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
HMRC has assured employers that it will not pursue payment of amounts incorrectly shown on their business tax dashboard as owing to HMRC. Some PAYE payments made between 21 November 2013 and 16 January 2014 were not showing correctly.
Helen Lethaby reviews recent developments affecting the City, including draft Finance Bill provisions and recent decisions in Boyle, Eclipse and Versteegh
David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC