News
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 […]
Read full article »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 […]
Read full article »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’), […]
Read full article »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 […]
Read full article »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, […]
Read full article »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 […]
Read full article »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 feedback will […]
Read full article »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.
Read full article »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 […]
Read full article »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, […]
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