EMPLOYMENT-INCOME

Termination payment was taxable as employment income.

VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...

CA decides payments facilitating increased pension contributions were taxable.

VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

Nigel Doran (Macfarlanes) examines the latest in a line of cases in which employer company and employee have tried to dress up earnings as a form of non-taxable payment.