NICs on payments from EBT
Revenue & Customs Brief 05/13
Payment will not be required for earlier years
Scottish rate will be charged on non-savings income of Scottish taxpayers
SI 2013/718
Views from tax professionals on missed opportunities in the Budget.
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.
Paula Tallon examines measures of interest to owners of SMEs
HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
Former tax lawyer calls for restriction of deductions for interest and royalties paid