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Employees

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Readers’ forum: Mitigating factors to avoid bankruptcy premium icon
Bankruptcy
15 May 2023
Readers’ forum: Application of the term ‘reckonable service’ premium icon
Australian pension scheme
02 May 2023
Compliance activity in CJRS misuse likely to grow premium icon
Not going away
27 Mar 2023
National minimum wage, troncs and the Employment (Allocation of Tips) Bill premium icon
All tips appreciated
27 Mar 2023
How one word in a clause can fail a contract premium icon
It’s how you say it
13 Mar 2023
Review of the travel and subsistence tax rules premium icon
Keep up!
28 Feb 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
Group income policies and salary sacrifice premium icon
Double charge
28 Feb 2023
Employee ownership trusts: the good, the bad and the room for improvement premium icon
The good, the bad, the could do better
20 Feb 2023
EOTs: A success to build on and protect premium icon
A resounding success
20 Feb 2023
First-tier Tribunal decision in S&L Barnes premium icon
It’s a knockout – 2
07 Feb 2023
Enterprise management incentive replacement options premium icon
Transferring the benefit
22 Mar 2022
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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