IR35

KEVIN MILLER tackles the latest developments on managed service companies

Banking taper relief for partners.

JOHN T NEWTH FCA, FTII, FIIT, ATT summarises a recent VAT tribunal case.

NEIL WARREN considers the VAT issues facing UK businesses that provide services to overseas customers

Are big businesses and small businesses taxed in a completely different way? JOHN NEWTH suggests that they just might be

I operate a personal service company which is outside the scope of the IR35 rules. There are generally very few expenses and these are usually paid for personally with subsequent reimbursement by the company (and a P11D entry, where appropriate).

ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report

After a lot of caterwauling, the date of the Pre-Budget Report was announced. RICHARD CURTIS explains why Rufus the Dog thinks that this might induce catalepsy rather than cathexis

'I am not surprised that the House of Lords found against HMRC in Jones v Garnett'

A relatively new building contractor client — who trades through a limited company — has recently brought in his first year's records. Despite our advice to the contrary, instead of treating his own drawings as director's remuneration — and subject to PAYE — he has treated them in the same way as payments to his subcontractors; i.e., taxed under the building industry subcontractors' scheme.

FRANCESCA LAGERBERG considers the Government reaction to the Jones v Garnett decision in the House of Lords

12 June 2007