Updated IR35 legislation released for public sector workers

As promised in our bulletin on 20 March, below is an analysis of the changes to the IR35 legislation for PSCs engaged to work for a public authority client.  The 2017 Finance Bill has now been published and, whilst subject to the usual parliamentary procedure and approval, contains the latest draft of the legislation containing […]

Published: 28/03/2017

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HMRC’s ‘Digital Tool’ Test Driven

Last week HMRC’s online employment status service went ‘live’.  We had previously gone through the test version (results not good) so were interested to see whether any improvements had been made (substantial were required). Incidentally, it should be noted that the current ‘live’ version is still headed; ‘BETA This is a new service – your […]

Published: 28/03/2017

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Autumn Statement 2016

The headlines: measures to tackle abuse of the VAT Flat Rate Scheme, IR35 reform to go ahead, bolstering penalties for enabling tax avoidance and various other measures were announced in the Autumn Statement.  Click  here  for the full summary.

Published: 23/11/2016

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Trivial Benefits in Kind

Position prior to April 2016 Prior to 6 April 2016, employers were required to report all Benefits in Kind (‘BiK’) provided to employees annually on forms P11D or P9D and, for Class 1A National Insurance Contributions (‘NIC’) purposes, on form P11D(b). Employers could apply to HMRC for agreement to exclude certain BiKs on the ground […]

Published: 07/11/2016

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PSC Arrangements

With the raft of recent changes targeted at employment intermediaries, we are seeing an increasing number of arrangements involving the use of Personal Service Companies (“PSCs”) as a method of engaging workers. One particular form of this type of arrangement involves the incorporation of a quantity of PSCs, each engaging either a single worker or, […]

Published: 10/06/2016

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HMRC success in long awaited MSC case

Just over 9 years after the infamous Managed Service Companies rules came into force, the very first judgment on the legislation has been released by the First-tier Tax Tribunal. The case centres largely around a company called Costelloe Business Services Ltd and its associated company i4 Group Ltd (which we will refer to as “CBS” […]

Published: 06/05/2016

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Vodcast – Draft Finance Bill Update – travelling & subsistence rules

Following the release of the draft finance bill, in particular the draft Section 339A that is to be inserted into ITEPA 2003, we thought it would be useful to put together a vodcast explaining the technical aspects of the draft legislation. The following link should allow you to access our YouTube channel and view our […]

Published: 26/01/2016

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Draft Finance Bill Update – travelling & subsistence rules

The much anticipated draft of the Finance Bill has today been released, containing amongst other things draft clauses relating to the restriction on tax relief on travel and subsistence expenses for workers engaged through intermediaries. The following documents are relevant: • Employment Intermediaries and Tax Relief for Travel and Subsistence: Summary of Responses to the consultation • The draft legislationExplanatory notes to the draft legislation • The guidance on the draft legislation […]

Published: 09/12/2015

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The CITB Levy – As easy as A B C?

The Construction Industry Training Board (CITB) works with construction companies to keep the UK construction industry well-skilled and competitive. The CITB accomplish this by providing a number of services including access to funding and support services for skills and training. However, as many of you well know, the CITB are only able to provide such […]

Published: 09/10/2015

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Zero-Hours Contracts

For several months various government ministers have been claiming to have ‘banned’ the use of exclusivity clauses in zero-hours contracts. In fact, the legislation to make such clauses unenforceable against a worker only came into effect on 26th May 2015. Exclusivity clauses are designed to prevent a worker from working for any other employer during […]

Published: 01/06/2015

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