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Interim advice includes merger of income tax with NI
MBF Design Services Ltd (TC912)
HMRC must rigorously police rules in medium term, claims white paper

Is the idea of a new approach to consultation too radical for HMRC, asks ANNE REDSTON

MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
A self-employed surgeon wonders whether he should carry on his business via a limited company to mitigate his income tax liability, but the health provider for which he works is reluctant to change his contract
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
Freelancers' body optimistic about change
Is it finally time to consign the IR35 rules to the dustbin of history? ANNE REDSTON certainly thinks so and gives her reasons for this
By David Smith; £75
General Commissioners misdirected themselves in law, rules High Court
JOHN NEWTH considers the determination in Castle Construction (Chesterfield) Ltd
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