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Employment tax
Autumn 2024 Budget – increase in employer National Insurance contributions
Keeping costs down
Deductibility of legal fees under joint retainers
Legal costs – deductible or not?
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd
Law trumps all
Implications of the Court of Appeal decision in Beech Developments
Door is ajar
Back to basics: deferred consideration and capital gains tax
Basics of deferred consideration
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon
Navigating employment status
Labour proposals for tax treatment of carried interest
Looking to make a change
Crunch time
PENNY BATES considers the tax implications when a company lends money to a director
Terminate, terminate...
Has a client been made redundant or been given the sack? FEMI OGUNSHAKIN warns of some of the factors that can result in a termination payment being subject to tax
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
Read All
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights