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Employment tax
Tax obligations of contractors in the construction industry scheme
Heavy responsibilities
What is the future for employee car ownership schemes?
What is the future for employee
car ownership schemes, asks
Alastair Kendrick.
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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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
MOST POPULAR
This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations