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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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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VAT is Changing: Making Tax Digital for VAT

“HMRC’s ambition is to become one of the most digitally advanced tax administrations in the world”. With the intention of increasing effectiveness and efficiency, ultimately, to make it easier to get tax right, Making Tax Digital (MTD) fundamentally changes the way the tax system works. VAT is at the forefront of MTD and accordingly, in […]

Published: 03/01/2019

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Government announces plans for Labour Market reform

Many of you will have seen the widely reported news this morning across various media outlets that a raft of new employment legislation in the gig economy and agency sectors comes into force today. Firstly, to reassure all our clients, no such thing is happening. What has actually happened is that the government has released […]

Published: 18/12/2018

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Blakely v On-Site Recruitment Solutions Ltd & Heritage Solutions City Ltd (Debarred) UKEAT/0134/17/DA

A recent decision of the Employment Appeal Tribunal has generated a number of headlines, being hailed as a “ground breaking victory against bogus self-employment” by the union Unite, who’s member had brought the appeal. The case concerned a pipe-fitter, Mr Blakely who had responded to an advert from an employment agency, On-Site Recruitment Limited (‘On-Site’), […]

Published: 28/02/2018

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Tax Tribunal confirms TV presenter’s IR35 assessments

Tax Tribunal confirms TV presenter’s IR35 assessments The First-tier Tax Tribunal has decided that TV Presenter Christa Ackroyd was a disguised employee of the BBC in relation to her company’s contract with the corporation between 2006 and 2013. This is the first ‘proper’ IR35 case since way back in 2011 (ignoring the Big Bad Wolff case last year which […]

Published: 28/02/2018

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HMRC fires warning shot at construction industry

Many of our construction industry clients have reported receiving a worrying letter from HMRC in the last couple of weeks. The letter concerns the employment status of construction workers, and gives the distinct impression that HMRC are on the verge of carrying out an investigation into their businesses. Firstly, to reassure our construction sector readers, […]

Published: 22/11/2017

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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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