E Dunne and V Gray v CRC, Queen’s Bench Division
Can a UK company employee sacrifice salary for a retirement pot while abroad?
Basic rules of relief for personal pension contributions
A consultancy ends and a writing career begins, but is this the same business?
HMRC want volunteers to help them test the agent online self-serve (AOSS) now that it has successfully moved to a private beta phase.
The tax department is set to launch an expanded view of employer clients PAYE accounts, which will provide a monthly breakdown of employers’ PAYE liabilities and how payments received have been allocated to each period.
Agents wishing to take part in the latest stage of testing should complete the questionnaire on the taxman’s blog.
J Herbert (TC4395)
Bermuda angry at inclusion on tax haven blacklist
Treatment of rent paid by a partnership to spouses
What are the implications of the omission of perfume from stock figures?
Tax experts applaud Revenue’s “pragmatic” PAYE approach
Abbey National Treasury Services plc & another (TC4424)
Implications of an inter-company loan being written off