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Income Tax
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182
Let them entertain you
Pete Matthews (1) Keith Sidwick (2) (TC901)
The Hitchhiker’s Guide to tax policy making
Is the idea of a new approach to consultation too radical for HMRC, asks ANNE REDSTON
Workers are employees
Red Apple Cleaning Management Ltd (TC860)
Class 3 confusion
Bonner and others v CRC, Upper Tribunal (Tax and Chancery Division)
Taxman sets sights on 50% rate payers
'Underpayment likely to arise from two or more employments'
The world’s a stage
ANDREW SHAW considers the increasing importance of commercial reality over legal form when advising on EBTs and EFRBS
Proportionate penalties
MIKE EVANS offers an insight into the new CIS penalty structure and what affected businesses might do now to avoid paying excessive sanctions
A partnership plan
A mother, father and their two sons trade as a partnership and are considering whether they could mitigate their tax liability by including a limited company as a partner
State pension ages
Download tables of revised figures
'Change of tone' for new version of HMRC6
Removal of warnings of no legal force
Issue of 2010/11 payslip booklets halted
Temporary measure to run to end of February
Expenses don't count towards minimum wage
HMRC warn of non-compliant umbrella business models
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012