01983 614108

PA Holdings – appeal withdrawn

by | Apr 12, 2013 | IR35, PSC, salary levels

HMRC have posted on their website this week that PA Holdings have withdrawn their appeal against the latest court decision against them – i.e. PAH have accepted HMRCs views. The case concerns whether dividends are employee income or not, and inevitably gives...

A client question: home office expenses and deadlines

by | Feb 19, 2013 | PSC

A client asked I just have a few brief questions:  a) The recent update on the Whitefield blog (https://www.whitefieldtax.co.uk/simpler-income-tax-system-for-small-businesses/) mentioned a new simpler flat rate for use of home (I would consider myself in the £10,...

Out of contract

by | Jan 27, 2013 | business taxation, personal taxatation, PSC

We’ve updated our out of contract guidance: https://www.whitefieldtax.co.uk/psc-guide/out-of-contract/ to reflect the latest position with S1030A, the successor to ESC C16, and closures of companies with over £25,000 in reserve. This is a complex issue, and...