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Income Tax

Contributions to the pension fund of a self-employed worker

Legislation to implement the new tax-free childcare scheme has been introduced in the House of Commons.

The Childcare Payments Bill provides the overall structure of the scheme and the way in which it will operate. It also contains a number of delegated powers to be exercised by regulations made by statutory instrument (SI), which are intended to provide flexibility to amend the detailed rules of the scheme.

PAYE and CIS firms face generic notification service alert

HMRC are seeking powers that would enable tax officials to temporarily withhold details of PAYE code changes from workers.

Employees of businesses instructed by the Revenue to use a new code could be kept in the dark for up to 30 days, via statutory instruments designed as amendments to the  Income Tax (Pay As You Earn) Regulations 2003.

The radical plans to reform taxation of employee benefits and expenses

The transferable couples allowance is poorly designed and too complex

J Prowse, L Prowse (TC3617)

An entrepreneurs’ relief dispute that may have income tax ramifications

Calculating the number of qualifying dates for the seafarers’ tax deduction

Payroll Alliance wants examples of diminished information on GOV.UK

HMRC have mistakenly sent interim penalty letters for 2013/14 to some employers who met PAYE filing obligations for the tax year ending 5 April 2014 by sending:

P D Spink (TC3651)

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