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Employees
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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?
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd
Law trumps all
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Readers’ forum: Correct tax treatment of gift to charities
Employee benefit trust
Reflections on employee ownership
Reflections on employee ownership
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon
Navigating employment status
Readers’ forum: NICs where there is more than one employee
Employment allowance eligibility
Readers’ forum: Tax and National Insurance implications of private medical care
Private medical costs
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights