This is the second edition of a very popular book, which is much needed in the complicated tax world in which we live. The first thing I would like to say is that the cover and its colours present an attractive product.

One of the problems facing practitioners is that the tax and National Insurance treatment of diverse trades and professions may be different from the norm. Additionally, some of these occupations may not be highly paid, so that it is essential that the tax practitioner has an easily available research medium in which to delve.

Keith Gordon's book satisfies these needs admirably and, in just over 250 pages of text, he covers aircraft and ship crew, the armed forces and merchant navy, barristers, barristers' clerks and chambers' expenses, construction workers, diplomats and other overseas officials, farmers and market gardeners, lorry drivers, medical practitioners, ministers of religion, politicians, sports stars and entertainers and writers and artists. Every tax practitioner must have clients that fit into one or more of these categories, which is why this is such a useful book.

The writer goes on to consider occupations that qualify for exemption under the beneficial accommodation rules, PAYE rules for specialist occupations and occupations in which employment and self-employment status can be reversed. The appendices cover the fixed rate deductions for a whole list of workers, pension dates for those who are permitted to retire early, lists of occupations considered individually in the various HMRC manuals, the HMRC business economics notes and tactical and information packages and the VAT flat rate scheme. It is interesting that, since the publication of this book, HMRC have re-issued a small number of TIPs.

The book also contains tables of statutes, statutory instruments and decided tax cases. I particularly liked a number of features of the book. One is that statutory references are, on the whole, referred to in italics as footnotes, rather than in the main body of the text. Another is the fact that there are two chapters dealing with construction industry workers. One relates to law and practice prior to 5 April 2007. The other deals with new law and practice effective from 6 April 2007. There is also a helpful list of job functions in the film industry that HMRC accept as self employment.

These features are merely a microcosm of lots of interesting and helpful information contained in this book. I heartily recommend it.

Reviewed by John Newth, Taxation Magazine 7.12.2006