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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.

As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) wi

The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case.

There are two significant recent developments that impact these individuals:

From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees choosing the most CO2 efficient car, which invariably was a diesel, and employ

The tax treatment of termination packages is complex.  There have been some significant changes over the past few years. In particular: