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Employees

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Walking away from contractors is the wrong conclusion premium icon
Don’t walk away
11 May 2026
Payrolling of benefits in kind: Lessons from early adopters premium icon
Lessons from early adopters
13 Apr 2026
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
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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