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Employees
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67
Claim demolished
McKenna Demolition Ltd; Richard McKenna (TC1204)
Haulier status
Brian Turnbull (TC1243)
Employment wish
PA Bell (TC1234)
Drivers of change
After almost ten years of emissions-based charges, RAY CHIDELL reviews the evolving tax rules for company cars
Cunning disguise
HMRC do not like employee benefit trusts. NIGEL HOLMES and GRAHAM POLES examine the state of play, problems, and planning opportunities
HMRC resolve Working Together concerns
P35 penalties and reconciliations among subjects
Insufficient link
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)
Time to define?
JOHN NEWTH considers whether a change in the law could reduce confusion regarding self-employment and employment
Bring on the substitute
ANNE REDSTON explains substitution, sham and the Supreme Court’s decision in the recent Autoclenz case
The right path
Primary Path Ltd v CRC (TC01306)
Pairing up
PHILIP FISHER suggests employee share schemes should be simplified
Taxpayer wins IR35 case
Marlen Ltd (TC1264)
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
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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
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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