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Employees

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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
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
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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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