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Employees

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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
Readers’ forum: Extending a business trip for private holiday premium icon
Expenses
01 Sep 2025
When hybrid working results in a permanent establishment for the employer premium icon
Permanently established
11 Aug 2025
Court of Appeal decision in Marlborough DP Ltd premium icon
Clever disguise
04 Aug 2025
The end of the employee car ownership scheme? premium icon
ECO schemes RIP?
04 Aug 2025
What does single worker status have to do with tax? premium icon
What’s tax got to do with it?
28 Jul 2025
Readers’ forum: Taxation of long service testimonial awards premium icon
Longstanding employee
28 Jul 2025
Readers’ forum: Include directorship details where no emoluments are paid? premium icon
Filling out personal tax return
07 Jul 2025
Expenses and benefits exemption rules premium icon
Nudge about exemptions
23 May 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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