Since 1927 the leading authority on tax law, practice and administration

Kevin Miller

ARTICLES

Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER

KEVIN MILLER tackles the latest developments on managed service companies

KEVIN MILLER considers the various potential advantages and disadvantages that may arise from the use of a composite company.

KEVIN MILLER looks at Inland Revenue targets issues for composite and managed service companies.

KEVIN MILLER reviews the Revenue's updated leaflet, IR56, on employment status.

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

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Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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