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Employees
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Readers’ forum: Mitigating factors to avoid bankruptcy
Bankruptcy
Readers’ forum: Application of the term ‘reckonable service’
Australian pension scheme
Compliance activity in CJRS misuse likely to grow
Not going away
National minimum wage, troncs and the Employment (Allocation of Tips) Bill
All tips appreciated
How one word in a clause can fail a contract
It’s how you say it
Review of the travel and subsistence tax rules
Keep up!
Selling out of an employee ownership trust
Selling out
Group income policies and salary sacrifice
Double charge
Employee ownership trusts: the good, the bad and the room for improvement
The good, the bad, the could do better
EOTs: A success to build on and protect
A resounding success
First-tier Tribunal decision in S&L Barnes
It’s a knockout – 2
Enterprise management incentive replacement options
Transferring the benefit
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product