A planned consultation on options for integrating the operation of income tax and NICs will not be held until after the summer, the government has announced.
Six new HMRC taskforces – specialist teams that undertake ‘intensive bursts of activity’ in high risk trade sectors and locations – are expected to recover tax of more than £23m, the department announced.
While we could probably live with Greece exiting the euro, stopping the contagion from spreading to other economies is the big fear, David Smith writes.
Susan Ball and David Daly review HMRC’s recent guidance, consultation and the implications for contractors and engagers.
Andrew Penman answers a reader's query on tax on a retiring partner.
The government’s proposed legislation to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source will not change anything in practice, according to one expert.
The government is consulting on a proposal to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source.
HMRC has published a brief guide to proposals for a voluntary cash basis, and simplified arrangements for some expenses, for small businesses run by self-employed individuals and partnerships.
Chris Bates and Judy Harrison review the decision of the First-tier Tribunal in Eclipse 35 in which it was held that a film leasing partnership was not trading.