IR35

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

IR35: FTT fails to follow earlier decision on employment status.

A 'finely balanced' case goes in the taxpayer's favour.

Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.

Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.

Tom Wallace

Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.

Tom Wallace

Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.

Georgia Hicks

Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.

Georgia Hicks

As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.

Penny Simmons

Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.

Go to page of 6