NICS

Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’

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...

UK business liable for employers’ NICs under host employer rules.

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.