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IR35
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19
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
Especially for you
If a picture paints a thousand words, asks REBECCA CAVE, is it a good or a service?
HMRC addresses service company concerns
Problems with question 6 of the P35 employers annual return
The curious incident…
There was a strange silence on the subject of income shifting in the Budget speech. ANDREW HUBBARD puts on his deerstalker hat and investigates the reason for this. Why was no warning given?
Same as an employee
Dragonfly Consulting Ltd (SpC 655)
IR35 does not apply
First Word Software Ltd (SpC 652)
A contract of service
M K M Computing Ltd (SpC 653)
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures