The unprecedented confusions in the IR35 rules
The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or no...
Features
Features
R&D relief: the impact of changes due in April 2023
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reason...
New Alcohol Duty Bill: changes to the duty structure for alcohol
Many years ago, HM Customs and Excise’s Revenue Duties Divisions found themselves relocated from the South Ban...
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Enterprise zone allowances: the basis of a ‘golden contract’
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s ...
Life after retirement: your tax qualifications
As I was drafting this article, I found that my uncle, a former RAF engineer, had greeted the news of his term...
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. ...
Employee accommodation: converting disused buildings
There have been many headlines in the farming industry regarding the shortage of staff and the problems that c...
Cumming-Bruce v HMRC: Enquiries into capital loss claims
Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.
Disguised remuneration schemes: how to support those caught in the trap
HMRC is planning its next phase of compliance activity in response to tax avoidance.
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.