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EMPLOYMENT TAXES


IR35: two media cases with different outcomes premium
Card image Tom Wallace
Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.
25 April 2023
Murphy: earnings and settlement agreements premium
Card image Sam Way
Card image Joshua Carey
The Court of Appeal’s decision brings refreshed simplicity to a tortured area of the law, write Joshua Carey and Sam Way (Devereux Chambers). 
8 September 2022
Hoey: you’d better PAYE up premium
Card image Hugh Gunson
Card image Guy Bud
Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
22 June 2022
The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
26 May 2022
Business on own account? premium
Card image Georgia Hicks
As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.
17 March 2022
Comment: Why we need a new disguised remuneration settlement opportunity
Card image Sarah Gabbai
The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).
8 February 2022
Ask an expert: IR35/PE risks when engaging contractors overseas premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.
20 January 2022
Murphy: earnings as profits and settlement payments premium
Card image Darren Oswick
Card image Matthew Norris
Darren Oswick and Matthew Norris (Simmons & Simmons) review a recent decision which suggests that insufficient attention has been paid to the ‘profit’ element of the earnings definition.
9 September 2021
Employee ownership trusts: has their time come? premium
Card image David Alcock
Card image Ritchie Tout
David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Mazars) discuss the positive applications of EOTs and possible pitfalls facing advisers.
14 April 2021
Self’s assessment: Tax after covid (again)
Card image Heather Self
Why it’s time for roadmaps and some difficult decisions, not a commission.
10 March 2021
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
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