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IR35
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19
Walking away from contractors is the wrong conclusion
Don’t walk away
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19
Steering a clear course
Rough tax justice – bizarrely? But it is unlikely to be repeated
Rough tax justice – bizarrely?
PD & MJ Ltd v CRC: more on punditry services
More on punditry services
Bryan Robson’s IR35 decision produces no real winners
No winners here
Employment tribunal decision on IR35 and employer National Insurance
Unlawful deductions
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
The case against a statutory employment test
Complexities outweigh benefits
The case for a statutory employment test
Why a statutory employment test?
Upper Tribunal’s decision in McCann Media Ltd
Back for review
PAC report on HMRC performance: Not good enough
Not good enough
IR35 – the way forward
IR35 – the way forward
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years