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IR35
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of
19
Glimmer of hope
JOHN NEWTH considers the determination in
Castle Construction (Chesterfield) Ltd
Finance, Footie and Fairness
RICHARD CURTIS provides a commentary on the review of the Finance Bill in the Third and Fourth Sittings of Standing Committee F.
The Debate Goes On
ALLISON PLAGER reports the final journey of the Finance Bill through the House of Commons.
A gas service
Plumbing services are carried out through a ‘one-man’ limited company that subcontracts work from British Gas through an energy recruitment company. Will the IR35 rules apply in these circumstances?
Freelancers' confidence low
IR35 still biggest problem, says PCG
Rhetoric and Reforms
MALCOLM GUNN FTII, TEP reviews the Pre-Budget Report announcements.
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
Small and sweet
You don't have to go to a big firm to have a sweet career, says ALLISON PLAGER
Cut and thrust
RICHARD CURTIS buckles on his swash for a look at tax and the legal profession
Is there a better way?
FRANCESCA LAGERBERG reports on the Tax Faculty's workshop to consider how the taxation of small businesses can be improved
The production line
Why were so many companies formed in the first few months of 2007? MIKE TRUMAN has a theory
Simplification but at what cost?
Springing 'simplification' out of the blue is not helpful or practical for many clients, says BRIAN PALMER
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Practice tip: Increase the perceived value of your services
Readers’ forum: Possibility of mixed-use relief claim
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Readers forum: Why can’t HMRC get the simple things right
Readers’ forum: VAT problem created by disbursement mark-up?
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Deadline dates for October 2024
CASES
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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late?
Third-party application for redaction of information fails
Taxpayer did not cease to be resident in the UK
Taxpayer’s challenge to penalties fails
Do related party rules apply?
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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late?
Third-party application for redaction of information fails
Taxpayer did not cease to be resident in the UK
Taxpayer’s challenge to penalties fails
Do related party rules apply?