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National Insurance
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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!
MTD for income tax: are we nearly there yet?
Are we nearly there yet?
Vermilion in the Supreme Court
Let justice decide
British tax system is in need of reform
Need for reform
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READERS'
FORUM
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Practice tip: 13 February 2025
Readers’ forum: Best way for orchestra to get tax relief
Readers forum: Confirming full pension entitlement
Readers’ forum: Tax relief on car dealership stock
Readers’ forum: Is there VAT on improvements to luxury yacht?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived
In brief: 13 February 2025
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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Significant influence test should be narrowly construed
Breach of subject access rights under GDPR
Car dealer was not entitled to use margin scheme
Relevance of planning condition
Not all expenses were allowable
MOST POPULAR
This week's opinion: 13 February 2025
Burdensome tax system costs billions in administration
More than 90% of taxpayers meet deadline
Views sought on pillar two supplementary draft guidance
Land and buildings transaction tax is ill-conceived