Typically, PAYE has been described as an ‘approximate’ method of collecting tax due, which remained the ultimate liability of the employee. Recent judgements, including the case of Paringdon Sports Club, suggest more of the risk …

I thought you may be interested in this story I found on MSN regarding IR35: Budget to close tax loophole which disguises employees as freelancers:  https://bit.ly/1RZho2f Unfortunately, I was unable to contact Sam Lister ahead …

From April 2016 the rules on reporting of expenses and benefits are due to be reformed. Previously, expenses reimbursed to employees that were wholly, exclusively and necessarily incurred by the employee in the performance of …

A recent First-Tier Tribunal raised an interesting point with regard to the rules on Termination Payments under ITEPA 2003, s.401.  These rules apply not only to compensation payments made on termination, but also a change …

In a recent case (R Jones, J Jones v HMRC) that initially appears surprising, the First-Tier Tribunal determined that dividends declared by a recruitment consultancy company, which subsequently went into insolvent liquidation, were not unlawful. …