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Employees

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PILON and the disability exemption premium icon
Clarity is vital
09 Mar 2026
Readers’ forum: Is this a Spartan form of entertainment? premium icon
Corporation tax
16 Feb 2026
First sitting of the Public Bill Committee’s debates on the Finance (No 2) Bill premium icon
And so it begins
09 Feb 2026
Readers’ forum: Is the employment allowance available to a sole director? premium icon
NI employment allowance
09 Feb 2026
Readers’ forum: More on long-service awards premium icon
Longstanding employee
12 Jan 2026
Budget 2025: Capping relief on pension salary sacrifice schemes premium icon
Putting a lid on it
08 Dec 2025
Dealing with an employee benefit trust on an M&A transaction premium icon
Traps ahead
17 Nov 2025
Employment Appeal Tribunal decision premium icon
Ducks in a row
03 Nov 2025
Cross-border tax issues for US citizens moving to the UK as an employee premium icon
From center to centre
13 Oct 2025
Readers’ forum: Are there tax-efficient ways to encourage cycle use? premium icon
Cycle to work
13 Oct 2025
Readers’ forum: How to deal with possible cash receipts and payments premium icon
Cleaning services
29 Sep 2025
Connected company rules and employment tax issues premium icon
Connectivity issues
22 Sep 2025
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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