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Employees
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67
Do you need a perm ...
... to have a temp? DAVID R HARRIS examines the relationship between permanent and temporary workplaces.
Now you see it
MIKE TRUMAN investigates The Mystery of the Missing Press Release.
Practical issues
PAUL TUCKER looks at the practical issues surrounding PAYE dispensations, and how they save time for employers.
e-mails@home.tax
ANNE REDSTON reviews HMRC's latest guidance on computers provided to employees by their employers.
Settling for more?
BLAISE MARIN-CURTOUD and IAN REID look at the implications of the Special Commissioner's decision in Demibourne Ltd.
Accounts and amounts
RICHARD CURTIS considers self assessment payments on account and interest charges.
Furniss v Dawson, adieu
PETE MILLER discusses the recent Special Commissioners decision in EDI Services and Others.
Inconsistent dispensations
JOHN T NEWTH FCA, FTII, FIIT, ATT examines the dispensation procedure regarding expenses in connection with employment.
Safety first
Professional expenses insurance: is this just nice to have or vitally important to the financial health of the practice? ALLISON PLAGER investigates.
Zugzwang-a-lang
RICHARD CURTIS wonders if HMRC and tax practitioners can learn from some recent 'zugzwangs'.
Laptop liability?
MIKE TRUMAN is beginning to wonder whether his company laptop might give him a tax liability in future.
Watch this space
JOHN T NEWTH highlights a continuing problem with self assessment filing.
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
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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
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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