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Employees

'NI issue surrounding employer-supported childcare'

Will new IR35 guidance have contractors quaking in their boots, wonders PHILIP FISHER

ROBERT FIELD and DAVID FLETCHER look at the interplay between disguised remuneration and winding up the contributing company
Government 'crackdown' on taxation of public sector appointees
E92 must be accompanied by E89
Approach is 'points mean prizes', says Grant Thornton tax boss
Cameron and others v CRC, Queen’s Bench Division
What steps show an arrangement is caught by disguised remuneration rules? IAIN ROBERTSON explains

NICHOLA ROSS MARTIN ponders whether actors are itinerant workers

Eric Newman Developments Ltd (TC1807)
ANDY WELLS discusses a First-tier Tribunal decision with unusual features
A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and the journeys are mainly home to office
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