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PAYE
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5
Regulatory control, purposiveness, and employment status
Cross-purpose
Analysis of Ray McCann’s loan charge review
New dawn?
Budget 2025: Chancellor targets tax avoidance and debt
Widening the net
Is HMRC trying to redraw the pension tax treaty map?
Here be monsters
Understanding the agency rules
Check the small print
PAYE settlement agreements
Benefit reporting the smart way
Currell and Marlborough - a tale of two remuneration trusts
The loan arrangers: part one
Umbrella companies and the new PAYE liability rules
Change in the weather
Issues arising from the FTT Lucas decision
Regulation – surely inevitable?
Restriction of income tax losses and Macdonald (TC9504)
On a commercial basis
Psychology of taxation
Psychology of tax
Income tax on pension scheme lump sums
Complicated business – part 2
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READERS'
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years