Scholarships to sons of company director
HMRC has issued Revenue & Customs Brief 14/2013: Simplified expenses rules for small businesses.
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