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Worry over RTI impact on small employers
HMRC judgement is weak, claims tax charity
Railway to Welwyn
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
Distributions are remuneration
Manthorpe Building Projects Ltd (TC1778)
Long-awaited real-time pilot takes off
Revenue among first employers in new PAYE system
Jacked up
Employees need to get used to paying more for their cars, warns RICHARD CURTIS
Social security rules reach Switzerland
EC Regulation 883/2004 given broader reach
Looks like a phone...
DAVID GARDNER and SHAWN HEALY describe how the Revenue was persuaded to change position on web-friendly mobiles
Company Cars: a Practical Guide
By Ray Chidell; £68.50
Vow to settle P35 penalty controversy
EXCLUSIVE: HMRC issues statement over accrued late-filing fines
Just out of NIC
Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS
No P35 due for 2011/12?
Two new structured forms
OTS moots turnover tax for smallest firms
Also suggests self-certification process for employee share schemes
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures