Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?
When and why do expenses paid by credit card need to be declared separately?
Are HMRC confused about whether a liability to class 2 National Insurance arises on income from property?
HMRC have set a closing date of the tax ‘amnesty’ relating to employee benefit trusts (EBTs).
Employers who used an EBT to avoid tax before 6 April 2011 must notify the department by 31 March 2015 that they wish to take advantage of the beneficial terms of the settlement opportunity to resolve PAYE and National Insurance liabilities.
All amounts due are due by 31 July 2015 unless the employer has in place a signed time-to-pay agreement.
CIOT predicts level playing field for access to alpine tax agreement
Should class 1A contributions be refunded when benefits are made good?
Tax consequences of the deferred payment of loan interest or rent
M Turullols (TC3795)
G and M Rockall (TC3767)
G Oziegbe (TC3733)
Auto-enrolment; Going, going; Associated debt; Employment dead end
By Aidan Langley; £125; paperback; fifth edition; Spiramus