In the part two of our series on company cars, Julie Clift CTA, tax writer at Croner-i, explains how to assess fuel benefits and tax liabilities

In the first of a series on company car tax, Julie Clift CTA, tax writer at Croner-i, explains the calculations when assessing company cars as a taxable benefit and defining reason of employment

With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates

HMRC has issued a reminder that taxpayers must renew their tax credits by 31 July, or risk having their payments stop, as part of a concerted campaign to ensure individuals take action

In this month’s round up of tax news concerns over the number of unregulated tax agents, return of film fund tax breaks, small businesses account for largest percentage of tax gap, HMRC cracks down on fake phone calls and France tops list for providing unlawful tax breaks  

In the case of Hull City AFC (Tigers) v HMRC TC/2015/02945, a tribunal ruling stressed the importance of substance when structuring image rights deals, in a decision which has implications beyond footballers, explain Mark Davies and Sian Armitage of Mark Davies & Associates

In part three of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines the tax liability for employees using workplace nurseries   

David Redfern, director of DSR Tax Claims, explains how HMRC determines employees’ tax codes and calculates how much tax should be deducted from income

Difficulties with interpreting the IR35 rules have been highlighted by conflicting decisions at tax tribunals where apparently similar IR35 cases involving TV and radio personalities including Lorraine Kelly and Christa Ackroyd highlight the subjective nature of the employment tests. Peter Rayney FCA, CTA (Fellow), TEP considers the implications for private sector employers

Advances in technology will open up wider opportunities for payroll professionals, as artificial intelligence (AI) replaces wage packets and biometrics take over the clocking-in routine, argues Anthony Macey, director of Portfolio Payroll

HMRC is warning employers that the June electronic PAYE payment deadline of the 22nd falls on a Saturday this month, which means settlement must be made a day early

In a landmark ruling for the gig economy, an Australian court has ruled that Uber drivers should be treated as contractors for tax and employment purposes, rather than as employees, which could have repercussions in the UK, where the ride hailing company is fighting a similar case through the courts

In this month’s tax updates, cases include tax return uncertainty over 'discovery' decision in Tooth case, DIY housebuilder wins VAT refund case in Swales, managed service company status in Costelloe Business Services, plus lifetime giving rules for inheritance tax and HMRC ordered to delete illegally held voice records

The key HMRC filing deadlines from June to August 2019 including deadline for corporation tax first quarterly instalment payments for £20m turnover companies, forms P46(Car) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19

More than two thirds (71%) of UK finance firms are considering taking a blanket approach to managing the new IR35 legislation, due to come into force in 2020, as they do not have the time to assess contractors individually, research by Brookson Legal has revealed