Issue : Vol 188, Issue 4803

Virtues of the First-tier Tribunal

Hotbeds of innovation?

Fighting tax crime

Sustainable rewards

Right to work

Do parents’ mirror wills need revising?

Business asset disposal relief for petrol station.

Claiming back the high income child benefit charge.

Training services and place of supply.

PAYE Recouping tax deductions on overdeclared salary. My client, a UK-based individual, has been employed by CallCo Limited for the last three years at an annual salary of circa £5,000 per month,...

The Association of Taxation Technicians has shared an update from HMRC on the trust registration service (TRS) to help raise awareness of the need for non-taxable trusts to register their details once...

The government is consulting on the implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) model reporting rules for digital platforms. From January 2023,...

The number of penalties issued personally to finance directors at large businesses by HMRC has dropped from 148 to just 20 in a year, says Pinsent Masons.The international law firm attributes much of...

The Department for Work and Pensions (DWP) has been issued with a tax bill of £87.9m due to incorrectly assessing the IR35 status of contractors engaged since 2017. This was despite it using...

The First-tier Tribunal is recruiting new judges in an exercise launching on 5 October. The tax tribunal is seeking ‘fee-paid’ judges – these are part-time roles with an expectation...