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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: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW