Employees

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New HMRC letter could be first SMEs know of shake-up, claims tax expert

J Flanagan (TC2161)

‘Free’ fuel is a bad deal for employers and employees alike, warns RAY CHIDELL

A charity operates through a limited company. The trustees receive no remuneration, but the charity has purchased iPads for them to assist in their work and also pays for home internet access

Case studies cover employers' experiences

Pro body calls for 12-month time-out and universal credit revamp

DJ Cooper, S Cooper, N Cooper, PD Cooper, Leaside Timber & Builders Merchants Ltd (TC2120)

G Paterson and Graham Paterson Ltd (TC2127)

New service from Payroll Alliance

Revenue announcement concerns use of dispensations

G Hayward (TC2113)

C Collins (TC2088)

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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?

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NEWS

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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer

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Employees

Deadline dates for December 2024