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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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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David R Harris

Deadline dates for December 2024