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IR35
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19
Requirements under IR35
Serious business
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
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines