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You operate a bonus scheme that requires staff to be in employment before it’s paid. But what about a bonus accrued before they leave? What’s the latest?
Published 26.01.2006
You’ve just conducted a recruitment exercise and appointed the successful candidate. However, an unsuccessful interviewee has now asked to see a copy of the notes you made on them at interview. Do
you have to disclose them?
Published 26.01.2006
The Taxman’s case against a husband and wife company reached the Court of Appeal at the end of last year. What’s your position now?
Published 19.01.2006
The Limitation Act 1980 states that there’s a six-year time limit on the recovery of debts. However, the Taxman thinks he can still issue demands for payment of NI arrears covering more than six
years. What’s going on?
Published 19.01.2006
The Taxman can refuse your company the benefit of the small companies rate of Corporation Tax if you have any associated companies. However, a recent case will help you argue that the other company
can be ignored. Read on.
Published 19.01.2006
Some tax offices are challenging claims for business asset taper relief on shares in companies where there’s a great deal of cash on the balance sheet. How can you argue against this?
Published 19.01.2006
The Pre-Budget report blocked certain schemes trying to take advantage of new pension rules coming into force in April. But is it still true that your company can pay a very substantial sum into your
pension and claim full tax relief for it?
Published 19.01.2006
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