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Income Tax

Burton v CRC, Upper Tribunal (Tax and Chancery Chamber)
ROB DURRANT-WALKER explains when and how to defer the payment of National Insurance contributions
MIKE TRUMAN looks at the implications of the Banerjee case
A higher-rate taxpayer who will also be liable at the 50% rate has made a substantial pension contribution to a SIPP in 2009/10
Taxman over-collected £238m, says accountancy firm
Selected highlights
New rates from 1 October
ANNE REDSTON has advice for those who don’t want to become employees by mistake
Treasury plans to simplify rules
Explanatory memorandum
Discussion workshops
Union's research warns against Cable's proposal
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