Since 1927 the leading authority on tax law, practice and administration
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal
(Tax and Chancery Chamber)
JOHN NEWTH considers whether a change in the law could reduce confusion regarding self-employment and employment
ANNE REDSTON explains substitution, sham and the Supreme Court’s decision in the recent Autoclenz case
Primary Path Ltd v CRC (TC01306)
PHILIP FISHER suggests employee share schemes should be simplified
Marlen Ltd (TC1264)
CHRIS WILLIAMS provides a road map to the recently introduced rules on disguised remuneration
Integration has potential to remove economic distortions, say ministers
HMRC will deal with overpayment cases first
Time Together (TC1091)
Advisers respond to Payroll Alliance
HMRC explain common reasons for rejection
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
