Management of golfers: whether trading
As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Double tax relief: underlying tax
Intangible fixed assets: goodwill acquired from related party
Chris Hutley-Hurst reviews the condoc aimed at settling ‘unintended inconsistencies’
HMRC has produced, for external comment, a draft statutory instrument and draft explanatory memorandum that makes a number of amendments to the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567.
HMRC has published an open consultation on changes to two aspects of the tax rules on partnerships in order to prevent tax loss arising from disguising employment relationships through limited liability partnerships, and certain arrangements involving allocation of profits and losses among partne
James Bullock looks at the activist group's failed attempt to challenge HMRC
The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo