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Income Tax

Cameron and others v CRC, Queen’s Bench Division
What steps show an arrangement is caught by disguised remuneration rules? IAIN ROBERTSON explains

NICHOLA ROSS MARTIN ponders whether actors are itinerant workers

P Valentine (TC1644)
Eric Newman Developments Ltd (TC1807)
New rate expected from April 2016
ANDY WELLS discusses a First-tier Tribunal decision with unusual features
A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and the journeys are mainly home to office
It seems IR35 is here to stay. ANNETTE MORLEY looks at how its effects can be mitigated
HMRC judgement is weak, claims tax charity
Kimber (TC1803)
12,000 letters issued to individuals removed from system
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