The VAT implications of a change in employment status
Is there a tax deduction for the legal costs associated with a transfer of employees?
A Salmon (TC3789)
Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.
It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.
CRC v David Thomson, Upper Tribunal (Tax and Chancery Chamber)
Lloyds TSB Equipment Leasing (No 1) v CRC, Court of Appeal
Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?
Lorna Watson (TC3738)
C M Oddy t/a CMO Bird Proofing Specialists (TC3796)
Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?
G and M Rockall (TC3767)
Are capital allowances claimable in respect of a water borehole?