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	<title>Internet Taxation Ltd</title>
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	<link>http://internet-taxation.co.uk</link>
	<description>Bob Jones - Ex HMRC Inspector of Taxes - 39 years experience</description>
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		<title>Dispensations &#8211; Expenses</title>
		<link>http://internet-taxation.co.uk/2011/03/dispensations-2/</link>
		<comments>http://internet-taxation.co.uk/2011/03/dispensations-2/#comments</comments>
		<pubDate>Mon, 07 Mar 2011 16:39:20 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Dispensations]]></category>
		<category><![CDATA[Expenses]]></category>
		<category><![CDATA[HMRC]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Umbrellas]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=333</guid>
		<description><![CDATA[I have added a new heading &#8211; see above. Everything now under the one banner.]]></description>
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		<title>Meal Allowances</title>
		<link>http://internet-taxation.co.uk/2011/03/meal-allowances/</link>
		<comments>http://internet-taxation.co.uk/2011/03/meal-allowances/#comments</comments>
		<pubDate>Mon, 07 Mar 2011 16:37:23 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Dispensations]]></category>
		<category><![CDATA[Expenses]]></category>
		<category><![CDATA[HMRC]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Umbrellas]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=328</guid>
		<description><![CDATA[The definitive answer &#8211; read all about it here.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Benchmark rates and record keeping requirements</title>
		<link>http://internet-taxation.co.uk/2010/06/benchmark-rates-and-record-keeping-requirements/</link>
		<comments>http://internet-taxation.co.uk/2010/06/benchmark-rates-and-record-keeping-requirements/#comments</comments>
		<pubDate>Tue, 01 Jun 2010 16:49:25 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=264</guid>
		<description><![CDATA[As at 24 Aug there have been further developments since this -  &#8230; All new umbrellas and those where dispensations are being renewed will be required to adopt the benchmark rate unless they can show that a higher rate is applicable. Even though an employer may be operating the benchmark rate HMRC expect that an audit [...]]]></description>
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		<title>Expense Audits</title>
		<link>http://internet-taxation.co.uk/2010/05/expense-audits/</link>
		<comments>http://internet-taxation.co.uk/2010/05/expense-audits/#comments</comments>
		<pubDate>Thu, 27 May 2010 08:03:18 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=210</guid>
		<description><![CDATA[I will &#8220;investigate&#8221; all your procedures from an HMRC perspective &#8211; you will effectively be subjected to an HMRC investigation &#8211; but by an ex HMRC Inspector of Taxes/ex Compliance Manager and veteran of over 100 Commissioners Meetings who has your interests at heart. Follow the link above.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>HMRC beginning to turn the screw on Umbrellas</title>
		<link>http://internet-taxation.co.uk/2010/05/hmrc-beginning-to-turn-the-screw-on-umbrellas/</link>
		<comments>http://internet-taxation.co.uk/2010/05/hmrc-beginning-to-turn-the-screw-on-umbrellas/#comments</comments>
		<pubDate>Tue, 25 May 2010 22:18:29 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=201</guid>
		<description><![CDATA[I was talking to an ex colleague at HMRC today and was told about two dispensations applications that had been received. The conversation was enlightening. In one these cases the application was made at the time the company started trading and although an overarching contract had been supplied to HMRC they wanted to see how [...]]]></description>
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		<title>Overarching Contracts</title>
		<link>http://internet-taxation.co.uk/2010/05/overarching-contracts/</link>
		<comments>http://internet-taxation.co.uk/2010/05/overarching-contracts/#comments</comments>
		<pubDate>Tue, 25 May 2010 21:38:40 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=194</guid>
		<description><![CDATA[HMRC have just (5 May 2010) published guidance to staff regarding overarching contracts. This makes very interesting reading and can be found at  http://www.hmrc.gov.uk/manuals/esmmanual/ESM2023.htm plus the pages that follow.. The instructions run from ESM 2023 to ESM 2065. Email me if you think you might have a problem.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Umbrella Training Course</title>
		<link>http://internet-taxation.co.uk/2010/04/umrella_training/</link>
		<comments>http://internet-taxation.co.uk/2010/04/umrella_training/#comments</comments>
		<pubDate>Tue, 27 Apr 2010 20:42:39 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Expenses]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Training]]></category>
		<category><![CDATA[Umbrellas]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=1</guid>
		<description><![CDATA[Umbrellas and Expenses &#8211; (half day on site  - Advanced Workshop) This interactive and comprehensive course is aimed both new and existing umbrella companies. The course is tailored to suit your company operations and hence does require some upfront work. It covers all the key elements of current UK legislation. It has been conceived and is [...]]]></description>
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		<title>Scale Rate</title>
		<link>http://internet-taxation.co.uk/2010/04/scale-rate/</link>
		<comments>http://internet-taxation.co.uk/2010/04/scale-rate/#comments</comments>
		<pubDate>Mon, 26 Apr 2010 21:33:32 +0000</pubDate>
		<dc:creator>bob.jones</dc:creator>
				<category><![CDATA[Expenses]]></category>
		<category><![CDATA[HMRC]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://internet-taxation.co.uk/?p=24</guid>
		<description><![CDATA[Many employers who have dispensations want to take it a stage further &#8211; it is not always possible to obtain a receipt in every case for every item of expenditure. Before considering the scale rate there is the legal requirement that the expense has to be allowable for tax purposes. It is a long established legal principle [...]]]></description>
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