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Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...
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.
UK business liable for employers’ NICs under host employer rules.
Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for large businesses on managing IR35 compliance risks.
A detailed report by Lexis®+ UK Tax.
HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.
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.
Exactly what sort of an event was this, asks Chris Sanger (EY).
Upper Tribunal dismisses challenges to accelerated payment notices.
Why it’s time for a separate dedicated charge using the NICs structure.
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