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Employees

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Expenses and benefits exemption rules premium icon
Nudge about exemptions
23 May 2025
Combining an employee ownership trust with a share incentive plan premium icon
What’s in it for us?
12 May 2025
Tax treatment of travel expenditure premium icon
Oliver’s travels
17 Mar 2025
Readers’ forum: What is the VAT position on reissued invoices? premium icon
Legal fees
17 Mar 2025
Temporary labour supply chains premium icon
Supply chains
10 Mar 2025
Final sittings of the Public Bill Committee debates on the Finance Bill premium icon
And then it was over
24 Feb 2025
Second sitting of the Public Bill Committee’s debate on the Finance Bill premium icon
Business as usual
17 Feb 2025
First sitting of the Public Bill Committee’s debates on the Finance Bill premium icon
New but the same
10 Feb 2025
Employment tribunal decision on IR35 and employer National Insurance premium icon
Unlawful deductions
04 Feb 2025
Tax obligations of contractors in the construction industry scheme premium icon
Heavy responsibilities
27 Jan 2025
Tolley’s Taxation Awards 2025 premium icon
Genuine kudos
13 Jan 2025
What is the future for employee car ownership schemes? premium icon
What is the future for employee car ownership schemes, asks Alastair Kendrick.
13 Jan 2025
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READERS' FORUM premium icon
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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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