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Employment tax
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: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
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In brief: 23 January 2025
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Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC