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Employees
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67
Too late to be excluded
Colin Swingler (TC1106)
Purposive approach adopted
Deutsche Bank Group Services (UK) Ltd (TC944)
Tax dispenser
A company in the security industry employs more than 500 guards under PAYE and would like a dispensation to cover travel and subsistence costs
RTI reporting moves forward another step
Data accepted through electronic data interchange until 2014
New version of PAYE tools available
Update should be automatic
Beating the ticking time bomb
RACHAEL DOWN explains why it pays for employers to file returns promptly
Private practice
JOHN NEWTH considers the First-tier Tribunal's decision in the case of Ian Mitchell
Agency workers rules given guidance
EU regulations come in to force on 1 October
PAYE payment booklets could be delayed
Employers should make online payment
Bosses offered EBT settlement opportunity
Move to address concerns about disguised remuneration legislation
A little SI
RICHARD CURTIS attempts to draw your attention to a recent statutory instrument
Who pays?
A client has arranged for his brother to act as a carer for a third party. Unfortunately, no tax or National Insurance contributions have been paid in respect of the payments made
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
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
MOST POPULAR
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