Difficulties with interpreting the IR35 rules have been highlighted by conflicting decisions at tax tribunals where apparently similar IR35 cases involving TV and radio personalities including Lorraine Kelly and Christa Ackroyd highlight the subjective nature of the employment tests. Peter Rayney FCA, CTA (Fellow), TEP considers the implications for private sector employers

Capital gains tax on the sale of a home can be complex when main residence relief comes into play. Lisa Spearman, private client partner at Mercer & Hole, explains the key tax compliance issues to consider to avoid an unexpected tax bill

Advances in technology will open up wider opportunities for payroll professionals, as artificial intelligence (AI) replaces wage packets and biometrics take over the clocking-in routine, argues Anthony Macey, director of Portfolio Payroll

The government is cracking down on abuse of renewable energy certificates where fraudsters get involved in complex reselling to steal VAT payments and deprive the Exchequer of revenue

In this week’s accountancy career moves, partner hires at Deloitte, Kingston Smith and Newby Castleman, non-exec director at PwC, and promotions at Johnston Carmichael and Creaseys

The government plans to relax the inheritance tax rules for Kindertransport compensation payments so that affected taxpayers will not be liable for tax on any amounts received from the fund

A Lincolnshire auctioneer who helped a company in administration dispose of assets to the detriment of its creditors has had his bankruptcy restrictions extended for eight years