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

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HMRC assault mutuality of obligation test in IR35 appeal

In a rare outcome for employment status appeals the Upper-tier Tax Tribunal (“UTT”) have overturned a successful IR35 defence, finding that the long-standing Talksport radio presenter Paul Hawksbee was a disguised employee of the station. Not only is it rare for an appellate court to interfere with fact-sensitive employment status decisions of lower courts, it is […]

Published: 17/08/2020

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Frequently Asked Questions: COVID-19 (Coronavirus)

Update on 19th June 2020 All of our advice is based on the evolving Government guidance made available to date and is subject to change pending further revised guidance or any legislative update. Coronavirus Job Retention Scheme (‘CJRS’) Last week, as expected, the Government released new guidance which sets out the rules of the next […]

Published: 06/07/2020

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Coronavirus Job Retention Scheme (CJRS) – responsibilities and pitfalls

All of our advice is based on the evolving Government guidance made available to date and is subject to change pending further revised guidance or any legislative update. As the CJRS enters its second phase from 1st July 2020, it is an appropriate juncture to reiterate the importance of retaining, as well as scrutinising, information […]

Published: 06/07/2020

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Coronavirus update

For the latest information on how we are working during the Coronavirus see here.

Published: 17/03/2020

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2020 – Upcoming Changes

IR35 Review Our readers will, no doubt, be well aware from our previous newsletters that from 6th April 2020 IR35 is changing. On 7th January 2020, to fulfil a commitment made by Chancellor Sajid Javid during the election campaign, the government launched a review of the forthcoming changes to the IR35 rules that are due […]

Published: 15/01/2020

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Our Christmas Opening Hours

Over the festive period, our office will be closed on the following dates: Wednesday 25th, Thursday 26th, Friday 27th December and Wednesday 1st January. Merry Christmas from all of us at Chartergates.

Published: 09/12/2019

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BBC IR35 judgment underlines importance of MOO

As we recently reported, after a six-year drought between late 2011 and early 2018 due to a lack of HMRC compliance activity, the Tribunal now has delivered yet a further IR35 judgment – and this is a major case. The dispute involved three BBC presenters: Joanna Gosling, Tim Willcox, and David Eades.  All three worked for BBC […]

Published: 08/10/2019

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Planning ahead for the domestic reverse charge for construction

Most of our clients will now be aware of the new VAT domestic reverse charge for construction legislation (hereinafter referred to as DRC in this article), will come into force on 1 October 2019. Latest update on labour supply by an employment business Recently, we have explained that HMRC had clarified that the provision of […]

Published: 20/05/2019

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Another IR35 loss for HMRC

Atholl House Productions Ltd v HMRC We recently commented on the IR35 case lost by HMRC concerning the ITV presenter, Lorraine Kelly . This week, HMRC have added to their tally of losses as the First-tier tax tribunal (‘FTT’), have handed down their judgment on the IR35 case pursued by HMRC against BBC radio presenter Kaye Adam’s company, Atholl […]

Published: 15/05/2019

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