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EMPLOYMENT TAXES


Negative earnings: how wide is their scope? premium
Card image Nigel Doran
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
22 July 2020
IR35: why (and when) mutuality of obligation matters premium
Card image Derek Francis
Contrary to HMRC’s guidance and CEST tool, mutuality of obligation is pivotal to determining employment status in surprising ways. Derek Francis (Terra Firma Chambers) examines cases showing how.
9 July 2020
EMI and Covid-19: why the delay? premium
Card image Thomas Dalby
Thomas Dalby (Markel Tax) discusses state aid issues in relation to the enterprise management incentive scheme.

30 June 2020
Taxation of home working equipment during Covid-19 premium
Card image Sarah Hewson

Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.

16 June 2020
NCL Investments: upholding the primacy of accounts premium
Card image Dominic Stuttaford
Card image Susie Brain
Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.
16 June 2020
IR35 extension to private sector: Finance Bill amendment on territorial scope
Card image Stephen Pevsner
Card image Philip Gilliland
Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).
1 June 2020
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
Professional Game Match Officials: clarity on mutuality of obligation premium
Card image Mark Groom
A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).
12 May 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
Covid-19: the tax fallout starpremium
Card image Erika Jupe Veronica McMahon Andrew Goodman
Experts at Osborne Clarke consider the tax implications.
25 March 2020
EDITOR'S PICKstar
NEWSRSS Read all
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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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