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Employees
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64
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?
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
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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged