Taxation Articles

In our September edition, we published an article which discussed “Sham Contracting” arrangements and the risks posed to employers who make the mistake of classifying their workers as contractors rather than employees.

By Robert Krahe Setting the Scene Can a student receiving Youth Allowance claim their costs of study, also referred to as self-education expenses against their assessable income? When you consider that the person in receipt of Youth Allowance is assessed and may pay tax on that income, it would seem arguable, in fairness that they…