Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrict...
Employment Tax
Employment Tax
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
Charging towards the future
Electric vehicles are gaining traction in the UK.
Most popular reads
Latest briefings
The problem with platforms
The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy workers be t...
Paradise lost; paradise regained
In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey....
Nothing stands still
Several significant pieces of employment tax legislation have been updated and/or introduced effective from 6 April 2021...
Change is the only constant
Employment taxes have been an area of significant focus for the government with the 2021/22 tax year seeing several sign...
They think it’s all Uber
The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case.
Further extensions to support schemes
As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retentio...
The coronavirus job retention scheme – mistakes and corrections – are underclaims just as important as overclaims?
On 20 March 2020, the CJRS was introduced, providing a support grant for all employers that could not maintain their wor...