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Employees

Revenue confirms position after ITV decision
Taxman confirms acceptable alternative in some instances
ITV Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Employer or recipient: who is liable for PAYE and NI on a bonus, asks SHAWN HEALY
Condoc seeks views on fair and effective sanctions
Forde and McHugh Ltd v CRC, Court of Appeal
'NI issue surrounding employer-supported childcare'

Will new IR35 guidance have contractors quaking in their boots, wonders PHILIP FISHER

ROBERT FIELD and DAVID FLETCHER look at the interplay between disguised remuneration and winding up the contributing company
Government 'crackdown' on taxation of public sector appointees
E92 must be accompanied by E89
Approach is 'points mean prizes', says Grant Thornton tax boss
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