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

Designed for the busy tax practitioner, this guide highlights the vital issues to be considered as well as common mistakes and problem areas.

Besides income tax and National Insurance contributions, it covers capital gains tax and inheritance tax. Even value added tax is covered as regards medical practitioners, the flat-rate scheme for farmers, and the flat-rate scheme available to small businesses since 2002. Appendix 5 lists the percentages for each category, though it fails to say what is 'small' (i.e. turnover not over £150,000 a year).

Alphabetically chapters deal with aircraft and ship crews, armed forces and merchant navy, barristers and barristers' clerks' and chambers' expenses, including the option to treat chambers as trade protection associations.

Construction industry workers and payments made to them receive separate treatment as regards the periods before and after 5 April 2007. Diplomats and other overseas officials, farmers and market gardeners, lorry drivers and medical practitioners each receive separate treatment, as do ministers of religion, missionaries and members of religious communities. Under politicians, expenses likely to be allowed or disallowed are listed.

The chapter on sports starts and entertainers includes the list of activities in the film industry where HMRC accept self-employment status. That on writers and artists lists taxable and non-taxable Arts Council Awards.

The last three chapters are different: one considers occupations that qualify for exemption under the beneficial accommodation rules; another the PAYE rules for special occupations such as nannies and domestics, councillors, harvest casuals, and direct collection cases including examiners. Finally, occupations in which employment and self-employment status can be reversed are considered: directors' fees received by partnerships and companies, other professional remuneration, divers and diving supervisors, sub-postmasters and the NI Categorisation of Earners Regulations 1978.

Appendix 1 lists the fixed sum deductions for employees' expenses, formerly ESC A1. Appendix 2 lists the occupations with the right to take a pension under age 50. Appendix 3 extremely usefully lists 175 occupations considered in HMRC manuals and 27 Working Rule agreements for travel and subsistence. Appendix 4 lists the Business Economic Notes 1–26, discontinued in 1997, and their replacement, Tactical and Information Packages (TIPs) 1–208.

All in all an extremely useful volume.

Reviewed by John Jeffrey-Cook, Taxline Newsletter, December 2006

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