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

Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

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Deadline dates for May 2025

CASES

Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April

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