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  1. Collaborative R & D_3

    Collaboration between companies is a subject of considerable interest to buyers, especially in this era of strategic ... am inclined to agree. Yet, the authors fail to explore the subject, relying instead on the experience of some research and development ...

  2. 'There's still time to make views known on VAT' _2

    ... Devenney has had dialogue with HM Revenue and Customs on the subject. Although HMRC's consultation period came to an end on 31 August, the ... view in the industry is that the complications of the subject mean no decision is likely to be made for several months at least. ...

  3. 'There's still time to make views known on VAT'

    ... Devenney has had dialogue with HM Revenue and Customs on the subject. Although HMRC's consultation period came to an end on 31 August, the ... view in the industry is that the complications of the subject mean no decision is likely to be made for several months at least. ...

  4. BlackBerry monitoring hits productivity, says psychologist

    ... were the least productive, and cited an example of one subject who was asked to complete a spreadsheet, a task which should have taken ... British Psychological Society’s recent conference on the subject. Subjects:  Your recruitment business ...

  5. ADVERTORIAL - Why umbrella companies are failing

    ... that expenses incurred by employees do not have to be subject to PAYE or reported under P11D procedures. Over the last 12 months, it ... ensure that only legitimate expenses are processed. The subject of dispensations was debated in the House of Commons on 1 March 2013 ...

  6. HCL buys demonstrates ‘confidence’ in sector, says Bleasdale

    ... and assets of Australian medical staffing business LML and, subject to shareholder approval, the business and assets of specialist nursing ... of 150p per share to raise funds of £11m before expenses, subject to admission to trading on the Stock Exchange. The proceeds of the ...

  7. Fresh HMRC investigations into MSC legislation could leave recruiters exposed

    ... HMRC will insist that all income generated by the MSC is subject to PAYE tax; this could, after tax, interest and possible penalties, ...

  8. Be at home – email free

    ... every mail count. Email is not free. 4. Use the subject line. That line is the definitive executive summary. Never leave it ...

  9. Take mental health more seriously, recruiters urged

    ... Recruiter ’s November Insight article for more on this subject. • Comment below on this story. You can also tweet us to ...

  10. Q: How do I adjust profits under Schedule D Cases 1 and 11? I have trouble working out what is allowable and what isn’t.

    This is a complex subject, so this won’t be a comprehensive answer. However, the first thing to ... repair/renewal and what is an improvement is tricky (and the subject of much case law). Broadly, an improvement includes an element of ... not allowable as they are paid out of profits that have been subject to tax • Specific provisions for trade bad debts are allowable as ...

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