Income Tax

Audit office praises department’s approach to recommendations

Tax professionals’ views of the industry’s hottest topics

Liability of income from assets owned jointly by spouses or civil partners

Is there a relatively easy way to include hassle-free claims for protective clothing?

Inheritance of a Manx company

HMRC have backtracked on their ambition to temporarily withhold details of PAYE code changes from workers.

D Patel (TC4225)

Is interest still eligible for tax relief after the asset has been scrapped?

HMRC have taken the latest step in their review of the use of overarching contracts (OACs) in the temporary labour market to take advantage of rules for travel expenses.

Revenue officials believe the use of OACs by some employment businesses and umbrella companies allows temporary workers to benefit from tax and National Insurance relief on home-to-work travel expenses

HS Patel (TC4189)

I Branagan (TC4188)

Abbey Forwarding Ltd (in liquidation) (TC4190)