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67
Retro-collection unlikely for entertainers
Revenue confirms position after ITV decision
Spreadsheet can stand in for P11Ds
Taxman confirms acceptable alternative in some instances
Payments constitute salary
ITV Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Recovery position
Employer or recipient: who is liable for PAYE and NI on a bonus, asks SHAWN HEALY
RTI penalty regime put under scrutiny
Condoc seeks views on fair and effective sanctions
Transfer is equivalent to earnings
Forde and McHugh Ltd v CRC, Court of Appeal
More filling and filing
'NI issue surrounding employer-supported childcare'
Fearsome prospect
Will new IR35 guidance have contractors quaking in their boots, wonders PHILIP FISHER
Unexpected solution
ROBERT FIELD and DAVID FLETCHER look at the interplay between disguised remuneration and winding up the contributing company
Tighter rules aimed at off-payroll workers
Government 'crackdown' on taxation of public sector appointees
Submit NI holiday forms now
E92 must be accompanied by E89
IR35 given new business entity tests
Approach is 'points mean prizes', says Grant Thornton tax boss
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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
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NEWS
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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
DEADLINE DATES
Deadline dates for June 2026
CASES
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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
MOST POPULAR
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