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Test is subjective
O’Rorke (TC1675)
PAYE panic
LINDA PULLAN offers a panacea for likely problems
New fuel rates from 1 March
All journeys until further notice
Employer asset-backed pension contributions restricted
New legislation to limit circumstances
The entertainer
ALEX MILLAR considers the benefits of P11D dispensations and PAYE settlement agreements
Enough control
Wright and another (TC1660)
Smartphones are taxable benefits no longer
Revenue rings changes to ITEPA 2003, s 319 interpretation
Employers’ data problems
Online videos launched
Axe for freelance teachers' NI requirement
'Pragmatic' move removes admin burden for schools
Something fishy
RICHARD CURTIS weighs up an HMRC-approved method for gross payment of directors’ fees
Want to join the RTI pilot?
Sign up before March 2013, urges taxman
Payments are emoluments
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Court of Appeal
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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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
MOST POPULAR
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