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Employees
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68
Gotta dance!
MIKE TRUMAN looks at the Quashie employment status case and finds a nasty surprise for tax evaders
Opportunity for more takers for RTI pilot
Two further stages
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
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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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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