Articles

Sarah Bradford explores the updated guidance on employer-provided welfare benefits The tax legislation (in ITEPA 2003, s. 210) provides the Treasury with the power to make regulations which exempt from tax such minor benefits as are specified by the regulations. The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 (SI 2000/

Sarah Bradford looks at the rules in light of the British Airways tribunal decision British Airways plc (BA) have recently won an appeal by HMRC against the decision of the First-tier Tribunal in a case which involved the tax and National Insurance implications of hotel accommodation provided by BA to cabin crew operating back-

Sarah Bradford explores what the reduction in the MTD for ITSA threshold means for clients and how to plan ahead Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) became mandatory from 6 April 2026 for traders and landlords whose combined trading and property income before the deduction of expenses was £50,000

Sarah Bradford explains the impact of the new rates on clients From 6 April 2027 new higher rates of tax will apply to savings income and to property income which will be set at two percentage points higher than the standard income tax rates applying to trading income, employment income and pension income. The dividend

Sarah Bradford explains what an AAIN is and when it can be used The legislation governing anti-avoidance information notices (AAINs) is contained in FA 2026, Pt. 6, Ch. 3. It gives HMRC the power to obtain information and documents from persons who they reasonable suspect are connected with the promotion and facilitation of tax

Sarah Bradford explains what employers need to do to settle their 2025/26 PSA A PAYE Settlement Agreement (PSA) can be used by employers to meet the tax on benefits included within the agreement on behalf of their employees.

Sarah Bradford takes a look at GfC 19 and the PAYE and NIC rules for short-term overseas workers New guidelines for compliance, Help with short-term business visitors (GfC19), have recently been published by HMRC. The guidelines explain the tax and National Insurance treatment of overseas workers who come to the UK for a

Sarah Bradford looks at proposals to extend online marketplace liability to combat non-compliance Over the summer, HMRC consulted on proposals to extend online marketplace liability to cover sales by UK businesses via these platforms in a bid to combat non-compliance. The consultation was launched in June at the time of the 2026 Tax