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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
ARTICLES
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Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL
Rough tax justice – hopefully not!
Regulatory control, purposiveness, and employment status
Cross-purpose
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
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READERS'
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
MOST POPULAR
This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26