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Employees

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More to Christmas than tax returns premium icon
A Christmas tale
16 Dec 2024
Mainpay UT – Temporary workers – deductibility of subsistence expenses premium icon
Workplace permanence
23 Sep 2024
Readers’ forum: Tax treatment of incentive upfront payment premium icon
Loan or salary?
16 Sep 2024
Bitter disappointment for sweet treat maker as it loses a national minimum wage case premium icon
When sweet turns to sour
09 Sep 2024
The case against a statutory employment test premium icon
Complexities outweigh benefits
29 Jul 2024
The case for a statutory employment test premium icon
Why a statutory employment test?
15 Jul 2024
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd premium icon
Law trumps all
24 Jun 2024
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024
Readers’ forum: Correct tax treatment of gift to charities premium icon
Employee benefit trust
08 Apr 2024
Reflections on employee ownership premium icon
Reflections on employee ownership
25 Mar 2024
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon premium icon
Navigating employment status
12 Feb 2024
Readers’ forum: NICs where there is more than one employee premium icon
Employment allowance eligibility
05 Feb 2024
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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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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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