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Budget 2025: Capping relief on pension salary sacrifice schemes premium icon
Putting a lid on it
08 Dec 2025
Personal liability notices – a growing risk premium icon
It’s personal
06 Oct 2025
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19 premium icon
Steering a clear course
29 Sep 2025
Connected company rules and employment tax issues premium icon
Connectivity issues
22 Sep 2025
Implications of the decision in Quillan premium icon
Keep alert
02 Jun 2025
Raising taxes – the challenges of curbing allowances and reliefs premium icon
Raising taxes
12 Aug 2024
The interesting but unnecessary tribunal case of MWL International Ltd and Maywal Ltd premium icon
Law trumps all
24 Jun 2024
Section 431 elections premium icon
Section 431 elections
24 May 2024
Impact of new FA football agent regulations premium icon
VAR required
04 Mar 2024
Practical differences between National Insurance and tax premium icon
Vive la différence!
22 Jan 2024
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 2023
Budget – beneath the surface premium icon
Boring under the surface
20 Mar 2023
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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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NEWS premium icon
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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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