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Employment tax
Autumn 2024 Budget – increase in employer National Insurance contributions
Keeping costs down
Deductibility of legal fees under joint retainers
Legal costs – deductible or not?
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd
Law trumps all
Implications of the Court of Appeal decision in Beech Developments
Door is ajar
Back to basics: deferred consideration and capital gains tax
Basics of deferred consideration
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon
Navigating employment status
Labour proposals for tax treatment of carried interest
Looking to make a change
Crunch time
PENNY BATES considers the tax implications when a company lends money to a director
Terminate, terminate...
Has a client been made redundant or been given the sack? FEMI OGUNSHAKIN warns of some of the factors that can result in a termination payment being subject to tax
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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged