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David Smith
ARTICLES
What about false employment?
DAVID SMITH reflects on some disturbing statistics concerning employment status
A rather disMAL case
DAVID SMITH of Accountax analyses some of the interesting and startling points arising from the recent tax status decision in MAL Scaffolding.
Computer says 'No'!
DAVID SMITH considers HMRC's employment status indicator tool and asks whether it is up to the job.
Red letter day?
DAVID SMITH LLB, FTII of Accountax Consulting Ltd considers HMRC's latest letter to the construction industry and notes an important point on validity of assessments.
Poles Apart
JASON PIPER LLB, LLM, CTA and DAVID SMITH LLB, FTII of Accountax Consulting Ltd analyse the Special Commissioners' judgment in Jones v Garnett.
IR35 Appeal
DAVID SMITH LLB, FTII of Accountax Consulting Limited, reports on the Commissioner's decision in Ansell Computer Services Limited.
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence