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HMRC director's loan accounts toolkit

A company may not deduct expenditure in computing its taxable profits unless it is incurred wholly and exclusively for the purposes of the trade (S54 Corporation Tax Act 2009). As companies are separate legal entities that stand apart from their direct...

03-10-2016

HMRC List 3 – Approved professional bodies

HMRC has just released their latest List 3 of Approved Professional Bodies. This list contains three new additions.

30-09-2016

Threatening texts from HMRC

It took HMRC well into the 21st century to accept that smart phones could be classified as mobile phones for the purpose of the statutory exemption on mobile phones.

30-09-2016

HMRC names latest Tax Defaulters

This is the fourth quarter that HMRC have published a list of major tax defaulters. The list comes with the caveat that each entry on the list is specific to the default dates to which it refers.

30-09-2016

Costs and allegations of bias

Does an employment tribunal urging a claimant to focus on whether certain of his claims had any prospect of success, and whether his claim was "so very weak having come apart in cross examination", give rise to an expression of a concluded view on the...

30-09-2016

Acas early conciliation

Does an Acas Early Conciliation certificate only apply to matters that have taken place before the certificate is issued?

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Topics of interest

Stay up to date on all things Payroll

Become a Corporate Member

HMRC director's loan accounts toolkit

HMRC List 3 – Approved professional bodies

Threatening texts from HMRC

HMRC names latest Tax Defaulters

Costs and allegations of bias

Acas early conciliation

Stay up to date on all things Payroll

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