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Home
NICs
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NICs
NICS
Officials advise, Ministers decide
Lord Macpherson
What Budget advice is the Chancellor likely to receive from the Permanent
Secretary at the Treasury? We asked former Permanent Secretary
Lord Macpherson for his thoughts.
Bilfinger Salamis UK Ltd v HMRC
UK business liable for employers’ NICs under host employer rules.
IR35: spotting and responding to an HMRC enquiry
Steven Porter
Penny Simmons
Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for
large businesses on managing IR35 compliance risks.
Spring Budget 2024
A detailed report by Lexis®+ UK Tax.
Newcastle United Football Company Ltd v HMRC
HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.
What’s allowed for car allowances?
Alex Ali Marks
Simon Down
Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.
Autumn Statement 2023: a Budget in all but name?
Chris Sanger
Exactly what sort of an event was this, asks Chris Sanger (EY).
Exclusive Promotions Ltd v HMRC
Upper Tribunal dismisses challenges to accelerated payment notices.
How to fund social care
Jeremy Mindell
Why it’s time for a separate dedicated charge using the NICs structure.
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.
Go to page
of
2
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
Read all
C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
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Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
A third route to exit: tax consequences of continuation fund transactions
R Grint v HMRC