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EMPLOYMENT-INCOME

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James Hurst

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Fabian Barth

Fabian Barth (Alvarez & Marsal) and James Hurst (Johnston Carmichael) consider the scope and implications of the recent Supreme Court judgment.

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Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

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Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Mileage expenses: permanent workplace ‘consisting of London’

‘Stock appreciation rights’ were taxable earnings

Termination payment was taxable as employment income.

VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...

CA decides payments facilitating increased pension contributions were taxable.

VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...

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Nigel Doran

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

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Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson

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