HMRC has taken a hard line on the loan charge, heavily penalising contractors who used the schemes, but can this approach be justified, asks Ray McCann CIOT (Fellow), ATT, CTA
HMRC is overhauling the way it assesses profits for sole traders and partnerships using an accounting date between 6 April and 30 March from the new tax year
In this week’s Q&A, Croner-i’s Stuart Farmer examines the tax implications of selling shares back to a company and whether dividend tax comes into play
Employees will see a cut in their National Insurance contributions this month following the reversal of the rise in National Insurance announced in April
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