Issue: Vol 145, Issue 3775

Readers express concern about withdrawing deemed salary from IR35 companies.

Readers may like to note the following exchange of correspondence we have had with the Revenue regarding enterprise management incentive schemes. Question one: Is it proposed that specimen rules will...

Recently we have received six communications from the Contributions Office in Class 4 deferment cases, indicating that no Class 1 contributions have been paid by the contributors concerned for...

Mr A owned a property...

'Receipt of progress payments is ignored'

Share capital HMRC say that they cannot provide a list of foreign entities that they consider to have 'ordinary share capital' for the purposes of TA 1988, s 832 as each case will have its own...

CT regime contravened the principle of 'freedom of establishment' claim

Talotta v Belgian State (Case C-383/05)