Market leading insight for tax experts
View online issue

NIC


An entrée before the manifesto main course? starpremium
Card image Chris Sanger
This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).
7 March 2024
S Thompson v HMRC premium
Inaccuracies were careless but not deliberate.
27 February 2024
Planning for the merged R&D regime premium
Card image Carrie Rutland
Card image James Rolfe
Carrie Rutland and James Rolfe (BDO) highlight practical issues concerning the introduction of the new scheme which takes effect from April.
14 February 2024
PD and MJ Ltd (in members' voluntary liquidation) v HMRC premium
IR35: FTT fails to follow earlier decision on employment status.
23 January 2024
CT deductions for cash cancelled or net-settled share options premium
Card image Alison Hughes
Card image Lorna Jordan
Welcome but with some caveats. Alison Hughes and Lorna Jordan (KPMG) review HMRC’s new guidance on this issue.
4 October 2023
M R Currell Ltd v HMRC premium
Payment to EBT was earnings 
25 July 2023
Laing O’Rourke Services Ltd v HMRC; HMRC v Willmott Dixon Holdings Ltd premium
NICs on car allowances
18 July 2023
Reform taxes to make tax rises less painful
Card image Helen Miller
Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.
12 October 2020
Five proposed structural changes to the UK tax system starpremium
Card image Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to increase revenues and simplify the UK tax system.
22 July 2020
Waiving remuneration
Card image Peter Vaines
Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.  
30 April 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Cooke v HMRC
23 April 2024
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2024 LexisNexis
Top