Alastair Kendrick

Alastair Kendrick is an independent employment tax consultant with considerable experience on employment status and IR35. He can be contacted by email: Alastair@akets.net or tel: 07725 051997.

ARTICLES

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Serious business

Consultation carousel spins again

Follow the rules

Turning the screw on CIS compliance

Analysis of the decision in Kalinga Holdings Ltd (TC9812).

The Upper Tribunal decision in MWL International and Maywal Ltd.

Happy motoring?

Check the small print

Ducks in a row

Court of Appeal ruling on Mainpay.

ECO schemes RIP?

In search of resolution

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Alastair Kendrick

Deadline dates for November 2026