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Kevin Miller
ARTICLES
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
A game of two halves?
KEVIN MILLER tackles the latest developments on managed service companies
Under an umbrella
KEVIN MILLER considers the various potential advantages and disadvantages that may arise from the use of a composite company.
Personal Attention
KEVIN MILLER looks at Inland Revenue targets issues for composite and managed service companies.
Clarification Or Confusion?
KEVIN MILLER reviews the Revenue's updated leaflet, IR56, on employment status.
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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New queries
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown