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Employees

Employers lax on PAYE will risk demand for security
Submissions accepted through existing online channels
VAL HENNELLY explains HMRC's approach to various aspects of the new disguised remuneration rules
The aim is to get the right tax at the right time. DAVID GAUKE explains how this will be achieved
JOHN MESSORE examines the implications of an unlikely decision by the Upper Tribunal
Clarification for taxpayers affected by 'exceptional circumstances'
McKenna Demolition Ltd; Richard McKenna (TC1204)
Brian Turnbull (TC1243)
PA Bell (TC1234)
After almost ten years of emissions-based charges, RAY CHIDELL reviews the evolving tax rules for company cars
HMRC do not like employee benefit trusts. NIGEL HOLMES and GRAHAM POLES examine the state of play, problems, and planning opportunities
P35 penalties and reconciliations among subjects
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