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Employment tax

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Employment Appeal Tribunal decision premium icon
Ducks in a row
03 Nov 2025
Cross-border tax issues for US citizens moving to the UK as an employee premium icon
From center to centre
13 Oct 2025
Connected company rules and employment tax issues premium icon
Connectivity issues
22 Sep 2025
Common traps and mistakes in EMI share option plans premium icon
Pitfalls ahead!
01 Sep 2025
Court of Appeal decision in Marlborough DP Ltd premium icon
Clever disguise
04 Aug 2025
The end of the employee car ownership scheme? premium icon
ECO schemes RIP?
04 Aug 2025
What does single worker status have to do with tax? premium icon
What’s tax got to do with it?
28 Jul 2025
Expenses and benefits exemption rules premium icon
Nudge about exemptions
23 May 2025
Rough tax justice – bizarrely? But it is unlikely to be repeated premium icon
Rough tax justice – bizarrely?
12 May 2025
Temporary labour supply chains premium icon
Supply chains
10 Mar 2025
Tax obligations of contractors in the construction industry scheme premium icon
Heavy responsibilities
27 Jan 2025
What is the future for employee car ownership schemes? premium icon
What is the future for employee car ownership schemes, asks Alastair Kendrick.
13 Jan 2025
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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