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New guidance says self-employment cannot be considered
Forde and McHugh Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
ANDREW MCKENZIE-SMART considers the tax issues arising from a spot-fixing scandal
A taxpayer borrowed money to purchase shares in a close company. The shares are now of negligible value and the company is in liquidation. Relief for the interest will continue until the company is struck off or becomes a close investment holding company
Which entertainers are deemed to be employees for NIC purposes? ANNE REDSTON reviews the ITV case
DEAN WOOTTEN explains the effects of the new rules for furnished holiday lettings
'HMRC expects the vast majority of employers to access forms online'
Interim advice includes merger of income tax with NI
IT project has ‘potential to go horribly wrong'
Is it correct that, unlike demands for payment of tax, National Insurance contribution arrears are limited to six years?
To tax, or not to tax: that is the question for termination payments, says HEIDI POON
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