Since 1927 the leading authority on tax law, practice and administration
ROBERT MAAS FTII, FCA looks at dual employment contracts in light of HMRC's recent article on the subject in Tax Bulletin.
Loan notes are not shares and this can cause problems, warns MIKE WARBURTON.
ANNE REDSTON provides advance warning of the unexpected death of IR35
GARETH GREEN explains the proposed transfer pricing rules for persons 'acting together'.
ELIZABETH McKEOWN and ROBERT BROCKWELL consider the effect of the Revenue's new guidance on the National Insurance treatment of tips.
KEVIN MILLER looks at Inland Revenue targets issues for composite and managed service companies.
AMANDA FLINT and CATHERINE MEEK of Chiltern plc look at the draft anti-avoidance legislation on employee securities to be included in the Finance Bill 2005.
ALLISON PLAGER reports Revenue research into its short self-assessment tax return.
RICHARD CURTIS asks if there is business life after tax returns.
PETER VAINES surveys section 144ZA arrangements
The distinction between employment and self employment is becoming increasingly confused, argues Simon Sweetman
ANNE REDSTON continues her discussion of the consequences of the judicial review decision
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
