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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
Error spotted in E12 Employer helpbook
Omission of L suffix instruction
PAYE tolerance reduced from 2010/11
'Taxpayers will see more P800 tax calculations being issued'
It’s still alive!
ALEX BYRNE wonders if there is time left to kill off the real-time PAYE proposals
A question of benefit
NAOMI SMITH and MIKE WARBURTON take a detailed look at the taxation of private medical insurance benefits provided to former employees
Royal assent granted to NICs holiday
Agents can complete application on behalf of clients
HMRC flag key changes for employers
List of common errors to help create accurate returns
Real-time PAYE system gets go-ahead
Roll-out in April 2013 following pilot scheme
Budget 2011: first look
The Taxation team responds to George Osborne's announcements
IR35 'anguish' will be eased, not cured
Abolition would put substantial revenue at risk, claims government
Parish clerks must be subject to PAYE
New guidance says self-employment cannot be considered
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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