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67
Lumped it? Like it!
JOHN HILL reports on an important case for employers that pay car allowances
Scheming PAYE and NIC
Uniplex (UK) Ltd (TC698)
Tales of the unexpected
ELLIE GAMBLE and FRANCESCA LAGERBERG unveil employment tax horrors
Practice development
An accountant is considering taking his wife into partnership with him as a tax mitigation exercise, but there are concerns as to the tax implications
HMRC 'should better support agents'
NAO finds under-declarations resulting from error and failure to take reasonable care
Disappearing CIS
A limited company that does not have a construction industry scheme gross payment certificate is having difficulty in obtaining a repayment of overpaid tax from HMRC after the end of the year
The perils of PAYE
MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks
Sal sacked?
ROBERT WOODWARD and SHAWN HEALY wonder how a tax adviser should respond to the question, ‘salary sacrifice: is it still worth it?’
Bosses say no to PAYE calculator plan
IoD: central computer is unacceptable
Payroll experts scrutinise PAYE condoc
Free-to-view vodcast from leading organisation
NICs break begins for start-up firms
First ten employees will merit Class 1 deductions
PAYE condoc
Deadline approaches
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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