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Issue : Vol 195, Issue 4970
30 Jan 2025
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IN THIS ISSUE
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Movers and Shakers: 30 January 2025
The latest appointments this month.
In brief: 30 January 2025
Budget charter The final version of the charter for budget responsibility has been published. It sets out a new fiscal framework, as announced at autumn Budget...
Host employer provision and control test
Odfjell Technology (UK) Ltd (
TC9400
)
Hypothetical contract indicated employment relationship
Bryan Robson Ltd (
TC9408
)
No appealable decision
S Yaxley (
TC9405
)
Protein drink was not a sports drink
Global by Nature Ltd (
TC9396
)
Redress payments were for the purposes of trade
ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025...
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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
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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
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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