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Statutory backing for service company query
Barrister warns against 'fudge' of P35 with new Q6
No tax-free sum
B Goldman (TC1999)
Come in, number 42
A reminder from KATE DOWBIGGIN about how to decide whether a particular annual share scheme return form is required
OTS focuses on unapproved share schemes
Problems meeting PAYE requirements identified
At a crossroads
PHILIP NYE considers the future of pay-as-you-earn under real-time information
Car or van?
T Jones (TC1958)
Slushy status
Slush Puppie Ltd (TC2042)
Manual transmission
Does Revenue guidance correctly explain the taxation of employer-provided living accommodation, asks DAVID HARRIS
HMRC drop plan for centralised deductions
'Radical' PAYE option not being pursued, confirms Gauke
MPs concerned about pace of RTI migration
Parliamentary report hints at possibility of interlude
Teflon tax
Is is possible to make an ESC A19 claim stick, wonders TONY MARSHALL
We are sailing
A tax practitioner will shortly be seeing a potential new client who works abroad on a cruise ship and general information is required regarding the possible tax implications
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures