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Employment tax
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Temporary labour supply chains
Supply chains
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
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown