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IR35
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19
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
Umbrella companies are only part of the IR35 problem
Only part of the problem
IR35 investigations
Some additional points…
How to handle an HMRC enquiry
I will handle it
Analysis of the Gary Lineker and Eamonn Holmes appeals
No end in sight
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product