In David Jones V HMRC [2015] TC04643 a self employed consultant anaesthetist with an established private practice at his home was denied tax relief for travel to two of the hospitals at which he visited for work: the number of his visits made his attendance "regular and predictable". Travel to and from home to other hospitals was allowed.
People reaching State Pension age before 5 April 2016 have the chance to top up their state pension by up to £25 per year by making class 3A voluntary contributions before 5 April 2017.
The National Minimum Wage increases to £6.70 on 1 October 2015.
Don't forget the ATED Return Deadline: returns for properties falling within the new £1 million to £2 million band are due by 1 October 2015
Hello,
This week we have a mini update on Scottish Taxes together with a couple of topical case reviews. We will be back next week with our usual web-update mix of news, case reviews and practical guides.
Car manufacturer Volkswagen (VW) has admitted that it has "totally screwed up" having been caught rigging emissions tests on diesel vehicles in the US. Whilst the company's share price has dropped over night and there could be tax implications for business car owners and company car drivers.
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