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PAYE
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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'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries