HMRC has launched another disclosure campaign, this time targeting direct sellers, John Cassidy writes.
HMRC points to benefits of filing online
Taxpayers to benefit from lower penalties if they disclose and settle liabilities by 28 February 2013
New chapter of Business Leasing Manual
Helen Lethaby reviews important developments, including the EBT settlement opportunity, and the ‘four dead men’ clause in Blumenthal.
Martin Mann answers a question on claiming expenses while working from home.
Chris Harrison looks at how reforms will help SMEs
Christine Yuill examines the new SEIS and changes to the EIS and VCT rules
Capital allowances are changing, says Steven Bone
CIOT warned that losses rule showed ‘fundamental misunderstanding’ of how businesses operate