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Philip Fisher
Philip Fisher
is a freelance author and journalist.
ARTICLES
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3
Thoughts from abroad
PHILIP FISHER and the lazy man’s guide to remittances from abroad
Optional extras
PHILIP FISHER muses on last week's bank bail-out and some consequences for share incentives
Dear Dave
An open letter about non-domiciles to HMRC chairman Dave Hartnett from PHILIP FISHER
A ghost story
PHILIP FISHER looks at the informal economy and suggests that HMRC should consider employing more 'ghostbusters'
Not another stealth tax!
When does £8,500 mean £50,000, asks PHILIP FISHER. Answer: when it is put in the context of form P11D benefit reporting.
Black holes
PHILIP FISHER considers what happens to enquiries made to HMRC and the chances of receiving a timely reply.
Scrooge does it again
PHILIP FISHER reviews Gordon 'Scrooge' Brown's Pre-Budget pantomime
1936: a good year for tax?
PHILIP FISHER considers whether a general anti-avoidance rule to be avoided at all costs
Sacrificial Lambs
PHILIP FISHER outlines the tax and National Insurance advantages of the provision of certain benefits in kind via a salary sacrifice scheme
Remember The Basics
SHELLEY DOOREY and PHILIP FISHER look at an area of share schemes that is often forgotten
Employee Shares -- Another Try
PHILIP FISHER considers the consequences of three new pieces of legislation which have recently been enacted relating to employees' shares
EMI For Employees
An employee's guide to enterprise management incentives is provided by PHILIP FISHER
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted