How long have you been a tax adviser David?
18 years.
How did you come to specialise in payroll taxes and employment status issues?
Because, back then, I could see that nobody else knew much about this
Where were you working at the time?
I was already running what was then a more general accountancy practice.
What are the most common mistakes you see made by non-specialists in your area of tax?
Failure to know the law
What are the most valuable issues on which you have given advice?
IR35, expenses payments, CIS, managed service companies
What differences might you expect to see in the coming year that could impact those issues?
Public sector IR35 rules being extended to the private sector
What has been your worst experience with HMRC?
Creating unnecessary trouble by not knowing the law
What has been the most rewarding thing you have done from a tax perspective?
Getting HMRC to back down from making seven-figure claims
How would you describe your attitude to tax?
Pragmatic. I expect to see truth told and the law obeyed but otherwise see no moral issues
Which aspect of tax would you nominate for a silliest tax rule award?
The IR35 rules that mean you cannot offset tax paid under one headline against tax demanded under another.
What is the funniest tax related experience you have had?
My client losing a tax tribunal case but ending up making £75,000 out of it
What is your top tax tip for general practitioners?
With HMRC enquiries: get the strategy right, know your client, and know the inspector
If you hadn’t gone into tax what would you like to be doing now?
Law
What do you enjoy doing in your spare time – away from the world of tax?
Fell walking, opera, theology and talking politics
What have you most enjoyed about your career in tax?
Writing a book. [The 4th edition of David’s book “Employment Status – a tax guide” is published by Claritax]
You can reach David via his profile here >>