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Employees
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65
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
More highlights from the London Tax Network Tax Conference 2023
Meeting points – 2
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READERS'
FORUM
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April