CIS returns: whether photocopy acceptable
Chris Lake investigates whether the Supreme Court decision in Autoclenz indicates a shift in the courts’ approach to determining employment status, and he provides a checklist of key factors and relevant case law.
The government has confirmed that an avoidance scheme designed to accelerate first year allowances is to be blocked with effect from 12 August 2011.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2011/2220, amends SI 2003/2076 to reflect new water technology lists issued by DEFRA.
Paul Howard sets out the tax consequences for the different methods of finance
Capital allowances: personal security
The proposed timescale for mandatory pooling of expenditure on fixtures is ‘much too short’ to ensure that the legislation is properly understood and applied, according to the ICAEW Tax Faculty.
HMRC are reminding contractors that a new penalties regime will apply to the construction industry scheme from next month.
Ian Maston outlines how the IHT business property relief rules apply to groups of companies and similar structures