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Cameron and others v CRC, Queen’s Bench Division

What steps show an arrangement is caught by disguised remuneration rules? IAIN ROBERTSON explains

NICHOLA ROSS MARTIN ponders whether actors are itinerant workers

Eric Newman Developments Ltd (TC1807)

ANDY WELLS discusses a First-tier Tribunal decision with unusual features

A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and the journeys are mainly home to office

HMRC judgement is weak, claims tax charity

To save on the costs of rail fares incurred for business purposes, a company purchases rail cards for its employees. These railcards allow the empoloyees to also purchase discounted tickets for the private purposes

Manthorpe Building Projects Ltd (TC1778)

Revenue among first employers in new PAYE system

Employees need to get used to paying more for their cars, warns RICHARD CURTIS

EC Regulation 883/2004 given broader reach

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