David Smith

DAVID SMITH reflects on some disturbing statistics concerning employment status

DAVID SMITH of Accountax analyses some of the interesting and startling points arising from the recent tax status decision in MAL Scaffolding.

DAVID SMITH considers HMRC's employment status indicator tool and asks whether it is up to the job.

DAVID SMITH LLB, FTII of Accountax Consulting Ltd considers HMRC's latest letter to the construction industry and notes an important point on validity of assessments.

JASON PIPER LLB, LLM, CTA and DAVID SMITH LLB, FTII of Accountax Consulting Ltd analyse the Special Commissioners' judgment in Jones v Garnett.

DAVID SMITH LLB, FTII of Accountax Consulting Limited, reports on the Commissioner's decision in Ansell Computer Services Limited.