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Call for shake-up to make IR35 irrelevant
HMRC must rigorously police rules in medium term, claims white paper
Survey on real-time information
Payroll Alliance seeks opinions of advisers and employers
Relevant motor expenditure view unchanged
Clear link must exist between payment and use of vehicle
Compensation or motivation?
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Sub loss
A company director pays professional subscriptions personally, but receives no remuneration. ITEPA 2003 restricts allowable expenditure to the level of earnings, so no set off is possible
The world’s a stage
ANDREW SHAW considers the increasing importance of commercial reality over legal form when advising on EBTs and EFRBS
'Change of tone' for new version of HMRC6
Removal of warnings of no legal force
Issue of 2010/11 payslip booklets halted
Temporary measure to run to end of February
Expenses don't count towards minimum wage
HMRC warn of non-compliant umbrella business models
PAYE
Consultation on real-time information
New fuel rates from 1 December
Employers may use previous figures for one month
The £50,000 jackpot
PETER ARROWSMITH extols the virtues of the National Insurance contributions holiday and other contents of the NIC Bill
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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