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IPT
VAT
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BEPS
CFCs
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OMBs
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Home
Employment taxes
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Employment taxes
EMPLOYMENT TAXES
Back to basics on managed services companies
Tom Wallace
Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.
NCL Investments: an 11-0 taxpayer victory
Angela Savin
Michael Brady
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent
Supreme Court ruling.
The Court of Appeal’s ruling in PGMOL: seven lessons on mutuality of obligation
Georgia Hicks
Jonathan Peacock QC
As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and
Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.
Umbrella companies: why it’s time for regulation
Rebecca Seeley Harris
Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a
comprehensive and constructive policy to protect both worker’s rights and
revenues for the exchequer and the steps taken so far to regulate the industry.
Cheap loans in the context of employment
John Weston
John Weston (Larking Gowen) looks at some of the practical issues
surrounding various employment related loans.
IR35: the prevailing uncertainties
Rachel McConnell
Penny Simmons
Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Tax administration shaping tax reform: does employment status matter for tax?
Judith Freedman
Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).
Back to basics: Employee ownership trusts
Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative
ownership structure.
A covid Christmas
Nicholas Yassukovich
Brontë Etherington-Cooper
Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the
UK employment tax implications of sending employees Christmas gifts and/
or holding Christmas events to replace the traditionally held Christmas party.
Further provisions for draft Finance Bill 2021
Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.
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126
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
Case watch
Staggered roll-out for mandatory tax adviser registration
Consultation tracker