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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
Unfinished business
KEN MOODY provides an update on employment-related securities
Q&As clarify new salary sacrifice rules
Employees urged to consult staff on canteen arrangements
Databases
Hansard, 9 Nov 2010, vol 518, no 67, col 288W
Sharing success
LIZ MCCARTHY looks at the tax charges that can arise on employee share schemes, and how they can be mitigated
Expenses
Employees travelling outside the UK
Share scheme ceases
A public limited company had a save-as-you-earn share scheme, but a management buy-out took place 30 months after the start of an employee’s three-year savings plan
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
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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