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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: 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
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