Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to...
Employment Tax
Employment Tax
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and la...
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Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in th...
When the board are abroad
Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a re...
Calling the housekeeper
One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code....
Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:...
Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrict...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.