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68
The continuing myth
PETER VAINES laments the futility of employment income expenses claims.
Not another stealth tax!
When does £8,500 mean £50,000, asks PHILIP FISHER. Answer: when it is put in the context of form P11D benefit reporting.
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'.
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings