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A home away from home
‘Yes, but staying in a flat’s cheaper – surely I can get a deduction for this?’
The elephant in the room
This article is a thought piece that addresses the difficult relationship between employment law and tax/NICs in the lig...
The long and winding road
Post-Brexit trading models – the long and winding road! ‘A cold coming we had of it /Just the worst time of the year / ...
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Help with home work
Can I get tax relief for working from home? – what an innocent question! The answer, as is so common in tax, is that the...
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
Changing winds
FA 2009 Schedule 55, which came into force on 6 April 2011, provides that late filing penalties will automatically apply...
The Phantom of the OpRAs
What has changed and why? Salary sacrifice schemes have been popular for years with both employers and employees....
Patrolling the waters
IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...
Share and share alike
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
Pick and mix
It’s self-evident that work practices in the UK and other developed economies are changing.