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Dave Chaplin
Dave Chaplin
is chief executive officer of
IR35 compliance firm IR35 Shield and author
of
IR35 & Off-Payroll Explained.
He can be contacted by
email:
dave.chaplin@ir35shield.co.uk
or tel: 01603 985922.
ARTICLES
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2
Umbrella legislation drives agencies into the impact zone
Tricky conditions
Rough tax justice – bizarrely? But it is unlikely to be repeated
Rough tax justice – bizarrely?
Bryan Robson’s IR35 decision produces no real winners
No winners here
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Upper Tribunal in RALC Consulting Ltd
Climbing mount improbable
Autumn statement 2023: IR35 off-set rule
Correcting the balance
Taxpayer wins IR35 case in S&L Barnes
It’s a knockout
Off-payroll’s intended death will reawaken a stronger IR35
Rising from the ashes
When complex tax legislation becomes unbelievable
The life of a tax brain
IR35: Time for a Taxpayer Fairness Act
Taxpayer fairness
FTT decision in BBL analysed
Rough tax justice – maybe again
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READERS'
FORUM
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Readers’ forum: Do deposits create a problem with cash accounting scheme?
Readers' forum: Alphabet shares and rights attached to them
Readers’ forum: Too late for reinstatement of VAT number?
Readers’ forum: Clarke’s farm
New Queries: 8 January 2026
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NEWS
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Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered
Thousands of returns filed over festive period
DEADLINE DATES
Deadline dates for February 2026
CASES
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Amount payable comprised both payments
HMRC appeals image rights issue
Effect of binding closure notice on income tax enquiry
Income tax refund forms part of estate
Full decision required before further appeal possible
MOST POPULAR
This week's opinion: 8 January 2026
Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered