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Employees
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68
Pairing up
PHILIP FISHER suggests employee share schemes should be simplified
Taxpayer wins IR35 case
Marlen Ltd (TC1264)
Getting from A to Z
CHRIS WILLIAMS provides a road map to the recently introduced rules on disguised remuneration
Evidence sought on IT/NICs ops merger
Integration has potential to remove economic distortions, say ministers
End-of-year reconciliations begin in July
HMRC will deal with overpayment cases first
Time penalty
Time Together (TC1091)
PAYE issues with student loans
Advisers respond to Payroll Alliance
P11D deadline approaching
HMRC explain common reasons for rejection
Settle that liability
An employee is leaving his job in the near future and related to this his employer is settling various pecuniary liabilities on his behalf. Should the PAYE be collected from other payments to the employee?
SMEs demand reduction of tax burden
'Rate of employers NICs stymieing job creation'
Payments are taxable
Lars Sjumarken (TC914)
A worried man
'Dr Wald should appeal as a point of principle'
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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