The lessee of a flat in a large house subsequently purchased the leasehold and then the freehold interests in the property. Before purchasing the freehold she moved flats within the property. A long...
A self-employed shopkeeper is continuing in business, but in March 2011 he took out an individual voluntary arrangement and will repay his debts at a rate of 40 pence in the pound over a five-year...
Various small charities make gifts to their volunteers in recognition of the work that they carry out. Should these honoraria be subject to tax under PAYE?