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Since 1927 the leading authority on tax law, practice and administration

Nick Lloyd

ARTICLES
NICK LLOYD puts some polish on the car benefit rules
NICK LLOYD believes community investment tax relief's time may have finally arrived
The Government has made great play of its intentions to reduce the administrative burden for small business, but thus far nothing seems to have been done. Indeed the reverse seems to apply with the increased complexity of P11Ds as a result of the extension of Class 1A National Insurance contributions, increased complexity in pay-as-you-earn through the collection of student loans and the payment of working family tax credits, and the requirement to implement stakeholder pensions.
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