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Employees

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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
Readers’ forum: National Insurance treatment of benefits while in the EU premium icon

Employed in the EU

15 Sep 2025
Readers’ forum: Too good to be true? premium icon

National Insurance

08 Sep 2025
Common traps and mistakes in EMI share option plans premium icon
Pitfalls ahead!
01 Sep 2025
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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