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Fraud in labour supply chains and VAT due diligence

Background and principles Due diligence in the world of VAT is not a new concept but has been highlighted in a recent HMRC project and is a subject frequently addressed in Tribunal cases.  Our readers will be familiar with some of these cases from our previous newsletters, such as Impact Contracting Solutions (Impact Contracting Solutions v HMRC TC07421), […]

Published: 14/09/2020

IR35 Reform Preparation and Update

According to the cliché, time flies.  It certainly doesn’t seem like over six months since the Treasury Secretary stood up in Parliament and announced that the private sector IR35 reforms would be pushed to April 2021.  And yet, here we are with less than six months to go until the legislation is yet again reformed, […]