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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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?

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NEWS

Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025

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Deadline dates for February 2025

CASES

Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care

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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC

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