Taxation logo taxation mission text

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

Employees

What steps show an arrangement is caught by disguised remuneration rules? IAIN ROBERTSON explains

NICHOLA ROSS MARTIN ponders whether actors are itinerant workers

Eric Newman Developments Ltd (TC1807)
ANDY WELLS discusses a First-tier Tribunal decision with unusual features
A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and the journeys are mainly home to office
HMRC judgement is weak, claims tax charity
To save on the costs of rail fares incurred for business purposes, a company purchases rail cards for its employees. These railcards allow the empoloyees to also purchase discounted tickets for the private purposes
Manthorpe Building Projects Ltd (TC1778)
Revenue among first employers in new PAYE system
Employees need to get used to paying more for their cars, warns RICHARD CURTIS
EC Regulation 883/2004 given broader reach
DAVID GARDNER and SHAWN HEALY describe how the Revenue was persuaded to change position on web-friendly mobiles
Show
12
Results
back to top icon