Since 1927 the leading authority on tax law, practice and administration

Shawn Healy

Shawn Healy is a principal in BDO LLP’s employment tax team. He can be contacted at shawn.healy@bdo.co.uk.

ARTICLES

Tax considerations for e-sports players

Working from home

An overview of intermediaries and how they interact with the many other tax rules targeted at non-payroll labour.

HMRC’s fixation with non-payroll labour and false self-employment

Employer or recipient: who is liable for PAYE and NI on a bonus, asks SHAWN HEALY

DAVID GARDNER and SHAWN HEALY describe how the Revenue was persuaded to change position on web-friendly mobiles

ROBERT WOODWARD and SHAWN HEALY wonder how a tax adviser should respond to the question, ‘salary sacrifice: is it still worth it?’

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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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