David R Harris

David Harris is head of Prince Henry’s Chambers, which specialises in all aspects of UK and international taxation and social security contributions. He is the co-author, with Jim Yuill, of Tolley’s National Insurance Contributions

ARTICLES

Is the exemption for employee-shareholder shares effective for National Insurance purposes?

Speculating about another enterprising move by HMRC to maximise income from Class 1 National Insurance contributions

DAVID R HARRIS LLM gives some respect to community financing schemes

…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue

... to have a temp? DAVID R HARRIS examines the relationship between permanent and temporary workplaces.

DAVID R HARRIS explores the possibilities of flexible working.

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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David R Harris

Deadline dates for November 2024