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PHILIP NYE considers the future of pay-as-you-earn under real-time information

T Jones (TC1958)

Slush Puppie Ltd (TC2042)

Does Revenue guidance correctly explain the taxation of employer-provided living accommodation, asks DAVID HARRIS

'Radical' PAYE option not being pursued, confirms Gauke

Parliamentary report hints at possibility of interlude

Is is possible to make an ESC A19 claim stick, wonders TONY MARSHALL

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

Government consults on two of three proposals

David A Marshall Jeweller Ltd (TC1955)

'Osborne must abandon plan to withdraw tax exemption'

Most UK taxpayers will be exempt from NI payments elsewhere

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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

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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

DEADLINE DATES

Deadline dates for November 2026

CASES

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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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Employees

Deadline dates for November 2026