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Employees

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PAYE penalty premium icon
A company fell into arrears with payment of its monthly PAYE liabilities. However, as payments were made they were allocated to the oldest outstanding liability first rather than the current liabilities
10 Jan 2012
Never a penalty! premium icon
PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal
10 Jan 2012
HMRC aim to eliminate PAYE data problems
Help offered to 1,000-plus firms with most quality issues
04 Jan 2012
Worth while premium icon
NICOLA MANCLARK continues our series on old cases by asking if Tennant v Smith is still a valuable precedent
03 Jan 2012
Looking both ways premium icon
ANDREW HUBBARD, aficionado of conundrums, casts a wry eye over the Court of Appeal’s decision in the PA Holdings case
13 Dec 2011
Weighty employment premium icon
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
12 Dec 2011
Employee Reward Structures premium icon
By Aidan Langley; £110
12 Dec 2011
Rates and allowances for 2012/13
IT and NIC figures to download as PDFs
06 Dec 2011
New fuel rates apply from 1 December 2011
Amounts can be used for VAT
06 Dec 2011
Automatic pension enrolment set for 2012
New duties for employers rolling out over four years
05 Dec 2011
Share scheme approval gets makeover
Taxman aims for faster response to applications
02 Dec 2011
Spending to make savings
How can remuneration packages be used to save tax and National Insurance? SIMON MASSEY has suggestions
29 Nov 2011
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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?
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NEWS premium icon
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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024
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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer
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This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes
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