Tuesday 17 March was a busy and momentous day for the Government. From the growing threat Covid-19 is bringing to the UK and Europe as a whole, to the £330bn financial support announcement for businesses and individuals, it was a...
Last week the Government launched their promised review into the IR35 off payroll working regulations for the private sector. However, the review is not looking to cancel, delay or impinge on the introduction of this legislation from April 2020. Instead, the...
We are now less than six months away from the introduction of the new off payroll “IR35” legislation, and even with the postponement of the 6 November budget, there is no sign of any delay. Therefore, it is imperative that...
If you have 50 employees or more, you are likely to receive the following from HMRC as they begin their knowledge sharing of the off-payroll changes for medium and large organisations in the private sector effective from April 2020: a...
Employment Status has been the focus of much media, political and social pressure over the last 18 months. This has been highlighted by the Taylor Review, the changes to how “IR35” (off payroll working arrangements) are enforced in the public...
Following the Chancellor’s announcements in the Autumn Budget 2018 we highlight below some of the key employment tax takeaways: IR35, employment status and off payroll working rules – reform of the private sector Following the changes made to how employment...
It was inevitable that the Government would follow the application of IR35 to public sector employees with a similar measure for the private sector. It is estimated that without corrective action £1.2 billion a year might have been lost in...
Two recent Supreme Court decisions have highlighted the importance of ensuring businesses using workers and contractors have properly considered the relevant tax and employment law issues. Construction Industry Scheme (CIS) JP Whitter (Water Well Engineers) Ltd highlights the importance of...
The First tier Tribunal (FTT) has rejected the contention that a BBC presenter, operating through a personal service company (PSC), Christa Ackroyd Media Ltd (CAM) was not subject to the intermediaries (IR35) legislation at ITEPA 2003 s.48-61. The case is...
Whilst the main headlines coming out from the Budget include Stamp Duty for first time buyers, VAT registration thresholds and further investment in R&D, infrastructure and skills across the country, there were many important announcements impacting Employment Taxes, published in...
The Chancellor’s Budget speech did not “go to town on” or even explicitly mention employment status. This may appear odd at first sight given all the indications in the run up to the Budget. However, the Red Book, as ever,...
Mathew Taylor’s review of modern working practices has been published, making a number of recommendations. While its remit did not cover tax changes, the report does discuss the tax incentives in the system influencing the way people chose to work...
6 April has introduced a number of changes in the employment tax arena including new legislation in public services which means that intermediaries (agencies mainly) or public sector bodies will be responsible for deducting the income tax and NICs from...
As HMRC launch a new initiative what does this latest campaign mean for football clubs? What is the background to this news and how can employers prepare for a visit from HMRC? How will the football compliance project be delivered?...
You may have seen last week that, Vince Cable launched an employment review to help clarify and potentially strengthen the employment status of up to a million workers in the UK. This fits in with the Government’s agenda for making...
This was in effect an employment status case but in the context of entrepreneurs’ relief (ER) where the taxpayer needed to establish that he was an employee or office-holder, as opposed to the more usual scenario where the taxpayer claims...
The employment status review is potentially very significant and addresses one of the oldest grey areas in taxation. The OTS thinking is still barely embryonic and there are not likely to be any early outcomes. At this stage the OTS...
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