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Employing NEETs: Why the cost need not be as high as you think
A NEET solution
Status determinations after PGMOL: why the real challenge is judgment, not doctrine
Changing the goalposts
Readers’ forum: How will the pension salary sacrifice rules work in practice?
Salary sacrifice
Readers’ forum: All or nothing?
Employment tax
Readers’ forum: Too much of a good thing?
Research and development
Walking away from contractors is the wrong conclusion
Don’t walk away
Payrolling of benefits in kind: Lessons from early adopters
Lessons from early adopters
PILON and the disability exemption
Clarity is vital
Readers’ forum: Is this a Spartan form of entertainment?
Corporation tax
First sitting of the Public Bill Committee’s debates on the Finance (No 2) Bill
And so it begins
Readers’ forum: Is the employment allowance available to a sole director?
NI employment allowance
Readers’ forum: More on long-service awards
Longstanding employee
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years