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The Taxman’s Inheritance Tax (IHT) manuals aren’t any help when it comes to a potential exclusion from business property relief (BPR). However, there is now some case law you can use to see if you
pass the BPR test. Read on.
Published 07.04.2005
One of your job sharing employees has resigned and you’re not having much luck in replacing her. The other sharer doesn’t want to go full-time due to child care commitments. So what are your options?
Published 07.04.2005
You’ve come to an amicable parting of the ways with an employee. She’s to receive a tax-free termination in recognition of her services. But, how must you word the letter to ensure it really is
tax-free?
Published 07.04.2005
For employers’ returns submitted on paper, the Taxman has recently published his latest requirements. What implications could this have for you?
Published 07.04.2005
Suppose you employ staff who benefit from long periods of inactivity. Do these periods count as unpaid rest breaks? What does the latest case say?
Published 07.04.2005
One indicator of self-employment is that a worker provides the main items of equipment that are needed to do the job. Recently, the Taxman argued that by not using their own computer a worker became
an employee. Was he right?
Published 07.04.2005
A colleague’s dear old dad kept giving him so much good “advice” on how to run the business that he’s made him a non-executive director. What’s interesting is that he says he can pay him a tax-free
fee plus expenses. Is this true?
Published 07.04.2005
You’ve received several requests for compassionate leave over the past few months. When can you say “no” and how you should deal with such requests as a matter of policy?
Published 07.04.2005
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