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IR35
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of
19
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
Fourth hearing of Atholl House Production Ltd
Rough tax justice –
almost again
Autumn statement 2023: IR35 off-set rule
Correcting the balance
Impact of HMRC’s updated check employment status for tax tool
Time to wake up
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READERS'
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Practice tip: Retaining clients: show you CARE
Readers’ forum: Does re-imbursement of repair costs include VAT?
Readers’ forum: What part of fixed sum award is tax exempt?
Readers’ forum: Amending articles of association
Readers’ forum: Can charity register for VAT and claim refund?
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NEWS
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Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low
New service for authorised corporate service providers
DEADLINE DATES
Deadline dates for March 2025
CASES
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Too late to reinstate appeal
Preliminary studies were qualifying costs
Hypothetical contract was one of employment
Setting repayment against next return fails to avoid penalty
Holiday let business amounted to holding of investments
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This week's opinion: 27 March 2025
Key problems must be solved before making tax digital is implemented, warns ICAEW
Informal money transfer businesses to register
Professionals expect access to AI tools
Patent box relief awareness remains low