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CT deductions for cash cancelled or net-settled share options premium
Card image Lorna Jordan
Card image Alison Hughes
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
Off-payroll working in the private sector: preparing for April 2020 starpremium
Card image David Smith
Card image Richard Johnson
David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.
21 October 2019
An update on R&D incentives premium
Card image Richard Turner
Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.
16 July 2019
Image rights payments are earnings premium
Card image Kevin Offer
Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.
10 June 2019
Off-payroll working: lessons from the BBC’s experience premium
Card image Chris Thomas
Card image Catherine Robins
Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.
 
11 January 2019
EDITOR'S PICKstar
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Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
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T Masters v HMRC
27 August 2025
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