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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.ne
t or
tel: 07725 051997.
ARTICLES
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4
Understanding the approved mileage allowance payments rules
Keep track!
Analysis of the Gary Lineker and Eamonn Holmes appeals
No end in sight
Gold bullion scheme fails at the tribunal
Midas touch fails
Review of the travel and subsistence tax rules
Keep up!
First-tier Tribunal decision in S&L Barnes
It’s a knockout – 2
Temporary workers - deductibility of subsistence expenses
Expenses not allowed
IR35 – throw a six and start again
Throw a six and start again
State of play on the off-payroll working rules
The debate continues
When does national minimum wage apply to gig workers?
Everything is fine...
Relevant motoring expenditure and National Insurance
Motoring tales
Review of the First-tier Tribunal decision in Little Piece of Paradise Ltd
Devilish detail
Complexity of CIS shown in tribunal decisions
CIS complexity
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
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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
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines