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Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in the case of Professional Game  Match Officials Ltd v HMRC [2018] UKFT

On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:

It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrictive.

The so-called ‘IR35’ legislation is now 21 years old.

Electric vehicles are gaining traction in the UK.

The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy workers be taxed?’ The speakers were Stuart Adam (IFS), Neil Ross (Tech‑UK), Meredit

Several significant pieces of employment tax legislation have been updated and/or introduced effective from 6 April 2021.

In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey.

Employment taxes have been an area of significant focus for the government with the 2021/22 tax year seeing several significant pieces of legislation being introduced.