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Employment tax

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Supply chains

Heavy responsibilities

What is the future for employee car ownership schemes, asks Alastair Kendrick.

Keeping costs down

Legal costs – deductible or not?

Workplace permanence

Law trumps all

Door is ajar

Basics of deferred consideration

Navigating employment status

Looking to make a change

PENNY BATES considers the tax implications when a company lends money to a director

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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management

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NEWS

Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

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Deadline dates for May 2025

CASES

Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

MOST POPULAR

This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April

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