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Employees

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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
Readers’ forum: How to deal with possible cash receipts and payments premium icon
Cleaning services
29 Sep 2025
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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026
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NEWS premium icon
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English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT
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Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK
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This week's opinion: 17 September 2026 English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices
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