Issue: Vol 169, Issue 4358

Employer or recipient: who is liable for PAYE and NI on a bonus, asks SHAWN HEALY

A single income tax could replace a plethora of levies, claims RORY MEAKIN

A buyer may want company assets rather than shares. HEATHER MILLER considers the implications

RICHARD CURTIS summarises the ninth and tenth sittings of the Public Bill Committee’s review of Finance Bill 2012

A subsidiary company has recently entered into insolvent liquidation. This company has losses, but does the insolvency mean that these can no longer be surrendered under group relief?

For a variety of reasons, clients did not complete tax returns for years that are now out of date. Determinations have been made and interest and penalties have been levied

A new church hall is to be built as an extension to an existing church which is a listed building, but the addition of 20% VAT may cause this plan to be abandoned

The personal self-assessment tax return has a new question asking for details of remuneration and dividends from a service company. This replaces the question that used to be on the P35 end of year...

Farewell, France; We are sailing; The end of NIC; Eastern promise

Condoc follows OTS report

MBE; Toolkits; Pensions; VAT on land; Landfill tax hotline; DTAs

Draft regulations

Disclosure initiative clarified by third memorandum of understanding

Condoc seeks views on fair and effective sanctions

HMRC pledge to adopt a light-touch approach