The recent tax case relating to Lorraine Kelly shows how important it is that television personalities, and other people too, can argue successfully that they control their own work and therefore should not be taxed as employees. For 40 years or more HMRC has been seeking a simple distinction between employment and self-employment but has so far failed to find one.

4 minutes

There’s no doubt that the current global corporate tax system has its flaws, but are the proposed changes ever likely to be adopted? And while they may attempt to tackle the problems caused by alleged profit-shifting by multinationals, where would they leave SMEs?

3 minutes

We often advise clients and Weekly Tax Brief readers about the latest tax scams and how to avoid falling foul of them; but recently scammers picked the wrong person to scam – a tax adviser!

2 minutes