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NIC and tips
ELIZABETH McKEOWN and ROBERT BROCKWELL consider the effect of the Revenue's new guidance on the National Insurance treatment of tips.
Thumbs Up?
ALLISON PLAGER reports Revenue research into its short self-assessment tax return.
More Uncertainty
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.
Personal Attention
KEVIN MILLER looks at Inland Revenue targets issues for composite and managed service companies.
Another Removal
RICHARD CURTIS asks if there is business life after tax returns.
Ironic Options
PETER VAINES surveys section 144ZA arrangements
Angels Dancing On A Pinhead
The distinction between employment and self employment is becoming increasingly confused, argues Simon Sweetman
IR35 - What Happens Next?
ANNE REDSTON continues her discussion of the consequences of the judicial review decision
A Fly in the EMI Ointment
Michael Wyatt, LLB, ATII, barrister discusses a potential difficulty with the Revenue's latest share option incentive
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
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DEADLINE DATES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings