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IR35
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19
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
PD & MJ Ltd v HMRC: Phil Thompson – football pundit
Contract terms
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted