NEWS
When a dividend is subject to NICs (Part 2) The Upper Tax Tribunal confirms that dividends paid to a company’s employees under a bonus scheme involving a third party company were subject to NICs
Accountants' scheme stopped by FSA A firm seems to have buried its head in the sand, not realising that it had created an unauthorised collective investment scheme.
The Office of Tax Simplification The Government's cunning plan: first task to review tax reliefs and small business tax (including IR35).
Tax rules keep sportstars out of UK competitions Really? Or is Usain just unfit...
Tax Data Add to your favourites, a growing library of tax data, rates and allowances.
Budget 2010: at a glance A one minute summary of the June Emergency Budget announcements.
Updates, New tax guides and checklists
For PAID subscribers only (because you're worth it :)
Tax Planning for 2010/11 NEW: update for Private Clients
Can I charge my company rent for use of my home? NEW: for Directors, a licence or a lease with planning points and a worked example, links to our Licence for non-exclusive use of a property
Work related accommodation & hotels NEW: for Directors, can my company rent a flat without a BIK charge on me?
Pensions: tax planning guides UPDATED: this also links to our Directors' guide which has also been updated.
Agency Workers NEW: PAYE/NICs rules, travel, and who does what if tax is not deducted correctly.
Finance Act 2010: tax planner for tax advisers UPDATED: KEY reading this quarter planner with links to show what is new for 2010/11 and expected in 2011/12.
Travel rules for owner-managers NEW: nothing to do with the Budget, but a new guide for Directors to celebrate HMRC's recent Employment Income manual updates.
CGT: Entrepreneurs' Relief UPDATED: new examples and a new section to explain the consequences and interation with CGT deferral using loan notes.
Furnished Holiday Letting UPDATED: on current situation plus new rulings on VAT.
Associated companies checklist - Free view UPDATED: added links to CIHCs and tax rates
NEW Main Menu headings
Private Client Our CGT and property guides (including FHL) are now located here.
Penalties & Compliance The new home for our guides and summaries to penalties, disclosure regimes and compliance visits are now located here.
Recent additions
Enterprise Management Incentives (EMIs) FREE guide to tax-advantaged share options.
EMI: checklist LOCKED (for subscribers) Planning a share scheme? We provide a step-by-step checklist.
Tax penalties: P11Ds UPDATED to resolve queries about interaction of tax and NICs regs.
Tax Avoidance Schemes Better the devil you know? We run through the top favourites (from HMRC approved to contrived and artificial) for Income Tax, Corporation Tax, Capital Gains Tax and SDLT.
Converting part of a home into an office NEW for Directors: do you pay or does the company foot the bill? We examine the tax consequences.
Converting part of a home into an office NEW for the Self-Employed: the tax position is interesting from CGT to SDLT to VAT.
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