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PENSIONS INVESTMENTS


Withholding tax on dividends
 

In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses

Reverse charge
 
HMRC Brief 34/09, issued on 18 June, states:

Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers

Simon Norris, Head of HMRC's Review of Powers, Deterrents and Safeguards team, encourages taxpayers and agents to use the new safeguards when they think HMRC has acted unreasonably

Judith Knott and Narmada de Silva discuss current issues in international taxation

Chris Orchard provides a commentary on the recently published OECD report on high-net-worth individuals

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