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IR35
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19
IR35 'anguish' will be eased, not cured
Abolition would put substantial revenue at risk, claims government
IR35 could survive, suggests OTS report
Interim advice includes merger of income tax with NI
IR35 does not apply
MBF Design Services Ltd (TC912)
Call for shake-up to make IR35 irrelevant
HMRC must rigorously police rules in medium term, claims white paper
The Hitchhiker’s Guide to tax policy making
Is the idea of a new approach to consultation too radical for HMRC, asks ANNE REDSTON
All to play for
MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)
Surgical operation
A self-employed surgeon wonders whether he should carry on his business via a limited company to mitigate his income tax liability, but the health provider for which he works is reluctant to change his contract
A good Budget for business?
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
Sector looks to post-election IR35 reform
Freelancers' body optimistic about change
Keep it, change it, bin it?
Is it finally time to consign the IR35 rules to the dustbin of history? ANNE REDSTON certainly thinks so and gives her reasons for this
IR35 Defence Strategies
By David Smith; £75
Larkstar IR35 case must be re-heard
General Commissioners misdirected themselves in law, rules High Court
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NEWS
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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
DEADLINE DATES
Deadline dates for October 2024
CASES
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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