David Heaton FCA, CTA, is owner and principal at David Heaton Tax Ltd, which he set up in May 2014, after leaving mid-tier firm RSM (formerly Baker Tilly) where he was a partner. He is an employment tax specialist, and chairman of the ICAEW tax faculty and chairman of the employer taxes committee. He has been advising employers and their employees on their tax and NI liabilities for over 20 years. His clients range from global companies with complex cross-border NI issues to consultancy businesses caught by the IR35 rules.