HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
Details of a new Pensions Industry Stakeholder Forum, set up to help HMRC better manage its relationship with stakeholders and representative bodies, are set out in issue 42 of HMRC’s Pension Schemes Newsletter.
Mike Moore and Nathan Male look at whether company cars are still considered an attractive benefit
Andrew Penman explains the new rules limiting tax relief available on pension contributions and why they affect some individuals immediately
David Craddock explains how the long-term incentive plan operates, and considers its advantages and disadvantages VAT focus
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