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26

Nov

2021

Employee or Self-Employed Partner? Guideline Tax Tribunal Ruling

Sydney Mitchell's picture

Written by Sydney Mitchell

When discerning whether an individual is an employee or a self-employed partner in a professional firm, judges look beyond the label attached to their engagement and focus on the reality of the relationship. A tax tribunal ruling provided a prime...

10

Nov

2020

Parliament entitled to close perceived tax loophole retrospectively

Written by Baljit Chohan

There is nothing inherently wrong with Parliament legislating retrospectively in order to plug perceived tax loopholes. The High Court resoundingly made that point in rejecting claims that a back-dated change in the law violated the human rights of...

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