Amendment to private sector off-payroll working provisions of FB 2020

As originally drafted the off-payroll working rules presented for consultation in July 2019, now applicable to the private sector from 6 April 2021, did not contain any provisions for taking account of connected party turnover when assessing whether a business...

Action required following HMRC review of off-payroll working in the private sector

HMRC has now concluded its review into the implementation of the off payroll workers legislation from 6 April 2020. As anticipated, no delay has been announced and the legislation will take effect from 6 April 2020. In order to ensure a...

IR35 and Off Payroll Working – Webinar now available

As April 2020 approaches, we are seeing momentum gather in respect of organisations gearing up for the introduction of the Off Payroll Working (OPW) rules in the private sector. Our recent article on the topic is available to view here....

IR35 and Off Payroll Working – Gearing up for April 2020 and news about our Webinar on 10 December

As April 2020 approaches, we are seeing momentum gather in respect of organisations gearing up for the introduction of the Off Payroll Working (OPW) rules (even with the imminent General Election and various manifestos). There has been a lot of...

IR35 – FTT upholds Lorraine Kelly’s appeal against HMRC decision

In the case of Albatel Limited, The First tier Tribunal (FTT) has held that a contract to provide Lorraine Kelly’s services to ITV for the ‘Daytime’ and ‘Lorraine’ programmes, was not a contract of service (subject to the IR35 intermediaries...

Uber drivers- worker status confirmed by Court of Appeal

The Court of Appeal has rejected Uber’s appeal by a 2 to one majority concerning the employment status of three of its UK drivers.  Uber has been given permission has been given to appeal to the Supreme Court. ‘Workers’ for...

Football referees mainly for Championship and Leagues 1 & 2 held not to be employees for PAYE/NIC

The First tier Tribunal (FTT) has held that football referees engaged by ‘Professional Game Match Officials Ltd’ (PGMOL) were not employees, despite the existence of contracts of engagement.  They held that the wider terms of that engagement did not meet...

Supreme Court decision on construction industry scheme and worker status

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...

Consultation on the taxation of off-payroll working in the private sector

HMRC has issued a consultation on extending the public sector ‘off-payroll working’ requirements in respect of PAYE, to the private sector.  The consultation is at stage 1 for setting out objectives and identifying options.  The comment on the announcement of...