NICS

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

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.

Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’

Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...

Lord Macpherson

What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.

UK business liable for employers’ NICs under host employer rules.

Penny Simmons

Steven Porter

Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for large businesses on managing IR35 compliance risks.

A detailed report by Lexis®+ UK Tax.

HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.

Alex Ali Marks

Simon Down

Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.

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