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Employees

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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?
13 Jan 2025
More to Christmas than tax returns premium icon
A Christmas tale
16 Dec 2024
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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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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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