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Employees

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The case for a statutory employment test premium icon
Why a statutory employment test?
15 Jul 2024
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd premium icon
Law trumps all
24 Jun 2024
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024
Readers’ forum: Correct tax treatment of gift to charities premium icon
Employee benefit trust
08 Apr 2024
Reflections on employee ownership premium icon
Reflections on employee ownership
25 Mar 2024
Lessons from Lancashire and South Cumbria NHS Foundation Trust v Moon premium icon
Navigating employment status
12 Feb 2024
Readers’ forum: NICs where there is more than one employee premium icon
Employment allowance eligibility
05 Feb 2024
Readers’ forum: Tax and National Insurance implications of private medical care premium icon
Private medical costs
04 Dec 2023
More highlights from the London Tax Network Tax Conference 2023 premium icon
Meeting points – 2
20 Nov 2023
Impact of HMRC’s updated check employment status for tax tool premium icon
Time to wake up
13 Nov 2023
A woman in tax premium icon
A woman in tax
25 Sep 2023
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 2023
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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