A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
Andrew Gotch reviews the Court of Appeal judgment in ITV Services concerning the entertainers’ NIC regulations
Andrew Gotch on a refreshing solution to a growing problem
Alastair Kendrick answers a reader's question about a reported change by HMRC