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Employment tax

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Temporary labour supply chains premium icon
Supply chains
10 Mar 2025
Tax obligations of contractors in the construction industry scheme premium icon
Heavy responsibilities
27 Jan 2025
What is the future for employee car ownership schemes? premium icon
What is the future for employee car ownership schemes, asks Alastair Kendrick.
13 Jan 2025
Autumn 2024 Budget – increase in employer National Insurance contributions premium icon
Keeping costs down
11 Nov 2024
Deductibility of legal fees under joint retainers premium icon
Legal costs – deductible or not?
21 Oct 2024
Mainpay UT – Temporary workers – deductibility of subsistence expenses premium icon
Workplace permanence
23 Sep 2024
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd premium icon
Law trumps all
24 Jun 2024
Implications of the Court of Appeal decision in Beech Developments premium icon
Door is ajar
17 Jun 2024
Back to basics: deferred consideration and capital gains tax premium icon
Basics of deferred consideration
20 May 2024
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon premium icon
Navigating employment status
12 Feb 2024
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 2023
Crunch time premium icon
PENNY BATES considers the tax implications when a company lends money to a director
09 Sep 2008
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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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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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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
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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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