Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
Andrew Gotch reviews the Court of Appeal judgment in ITV Services concerning the entertainers’ NIC regulations
ITV actors: whether ‘employed earners’ liable to Class 1 NICs
NIC on car provided for company director
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Tair Hussain considers HMRC's proposals, which take up some, but not all, of the Office of Tax Simplification's recommendations
HMRC has announced that more than 1.4m employer PAYE schemes are now reporting to it in real time since the launch of new tax reporting requirements in April.
Andrew Gotch on a refreshing solution to a growing problem
Payments to employee benefit trusts