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Second sitting of the Public Bill Committee’s debate on the Finance Bill
Business as usual
First sitting of the Public Bill Committee’s debates on the Finance Bill
New but the same
Employment tribunal decision on IR35 and employer National Insurance
Unlawful deductions
Tax obligations of contractors in the construction industry scheme
Heavy responsibilities
Tolley’s Taxation Awards 2025
Genuine kudos
What is the future for employee car ownership schemes?
What is the future for employee
car ownership schemes, asks
Alastair Kendrick.
More to Christmas than tax returns
A Christmas tale
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
Readers’ forum: Tax treatment of incentive upfront payment
Loan or salary?
Bitter disappointment for sweet treat maker as it loses a national minimum wage case
When sweet turns to sour
The case against a statutory employment test
Complexities outweigh benefits
The case for a statutory employment test
Why a statutory employment test?
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations