Calling the housekeeper
One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code....
Employment Tax
Employment Tax
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...
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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.
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.