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National Insurance
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2
Understanding the agency rules
Check the small print
Expenses and benefits exemption rules
Nudge about
exemptions
Adjudicator’s Office 2023-24 annual report
Challenging times
Employment tribunal decision on IR35 and employer National Insurance
Unlawful deductions
Review of 2024
That was the year that was...
Pensions taxation in (and not in) the Budget
Missed opportunity
Autumn 2024 Budget – increase in employer National Insurance contributions
Keeping costs down
Is paying tax the right thing to do?
Is paying tax the right thing to do?
Impact of fiscal drag on National Insurance cuts
Relentless drip
Current issues on pensions and tax
The perfect mix?
One way or another: tax costs of taking bonuses and dividends
One way or another
Practical differences between National Insurance and tax
Vive la différence!
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READERS'
FORUM
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Readers’ forum: Do deposits create a problem with cash accounting scheme?
Readers' forum: Alphabet shares and rights attached to them
Readers’ forum: Too late for reinstatement of VAT number?
Readers’ forum: Clarke’s farm
New Queries: 8 January 2026
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NEWS
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Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered
Thousands of returns filed over festive period
DEADLINE DATES
Deadline dates for February 2026
CASES
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Amount payable comprised both payments
HMRC appeals image rights issue
Effect of binding closure notice on income tax enquiry
Income tax refund forms part of estate
Full decision required before further appeal possible
MOST POPULAR
This week's opinion: 8 January 2026
Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered