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

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

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Deadline dates for October 2024

CASES

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

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