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Employees

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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
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
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READERS' FORUM premium icon
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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