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NICs
Personal liability notices – a growing risk
It’s personal
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19
Steering a clear course
Connected company rules and employment tax issues
Connectivity issues
Implications of the decision in Quillan
Keep alert
Raising taxes – the challenges of curbing allowances and reliefs
Raising taxes
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd
Law trumps all
Section 431 elections
Section 431 elections
Impact of new FA football agent regulations
VAR required
Practical differences between National Insurance and tax
Vive la différence!
Labour proposals for tax treatment of carried interest
Looking to make a change
Budget – beneath the surface
Boring under the surface
Further NICs permitted
WKF McPherson (TC3456)
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted