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Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.
Application to amend grounds of appeal refused.
Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.
Much has been made in the press about restaurant tipping, with many restaurants being ‘named and shamed’ for helping themselves to their workers’ tips. But could the greatest beneficiary here be the taxman? asks Bill Longe (Baker Tilly).

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

The Upper Tribunal has now handed down the eagerly awaited judgment in HMRC v Murray Group Holdings and others, better known as ‘the Rangers case’. Robert Waterson and Adam Craggs review the lessons from the decision, which resulted in a loss for HMRC in its campaign against EBTs that it is likely to appeal.

George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger