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Employees

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Readers’ forum: Application of the term ‘reckonable service’ premium icon
Australian pension scheme
02 May 2023
Compliance activity in CJRS misuse likely to grow premium icon
Not going away
27 Mar 2023
National minimum wage, troncs and the Employment (Allocation of Tips) Bill premium icon
All tips appreciated
27 Mar 2023
How one word in a clause can fail a contract premium icon
It’s how you say it
13 Mar 2023
Review of the travel and subsistence tax rules premium icon
Keep up!
28 Feb 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
Group income policies and salary sacrifice premium icon
Double charge
28 Feb 2023
Employee ownership trusts: the good, the bad and the room for improvement premium icon
The good, the bad, the could do better
20 Feb 2023
EOTs: A success to build on and protect premium icon
A resounding success
20 Feb 2023
First-tier Tribunal decision in S&L Barnes premium icon
It’s a knockout – 2
07 Feb 2023
Enterprise management incentive replacement options premium icon
Transferring the benefit
22 Mar 2022
Improvements needed to CEST, says CIOT premium icon
HMRC’s check employment status for tax (CEST) tool must be improved if the rollout of the off-payroll working rules to the private sector is to work properly. Further, it...
03 Jun 2019
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READERS' FORUM premium icon
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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? New queries: 5 February 2026
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NEWS premium icon
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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
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CASES premium icon
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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
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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
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