Since 1927 the leading authority on tax law, practice and administration

Karen Thomson

ARTICLES

The forthcoming upgrade of the PAYE system is considered by ELLIE GAMBLE, SHARON GILKES and KAREN THOMSON

Will the 'payrolling' of benefits in kind really be such a burden on employers? KAREN THOMSON considers the arguments

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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