News & Case Study Archive
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 »IR35 Reform
New Public Sector IR35 rules explained After many months of conjecture and uncertainty we now finally have the draft legislation setting out the changes proposed to IR35 for public sector workers from April 2017. We look at some of the standout features of the draft legislation in more detail below, but in simple terms the proposed […]
Read full article »Blog: Adecco UK Ltd & Others v HMRC
Day 3 Day 3 at the Royal Courts of Justice started with HMRC summing up their case by asking us to imagine the scales of economic reality weighted in their favour, primarily owing to the contracts being between the temporary worker/Adecco and Adecco/their client, and there being no implied or express contract between the temporary […]
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 »Penalty for participating in VAT fraud
HMRC published a consultation paper at the end of September seeking proposals (until 11 November 2016) on the implementation of a new penalty for businesses that participate in VAT fraud. The proposal aims to address the different process between the ‘knowledge’ principle of denying the right to reclaim input tax and the civil penalties legislation. […]
Read full article »Reasonable Excuse for late payment of VAT
In the recent FTT case, McNamara Joinery Ltd (TC05278), the taxpayer was successful in their appeal against HMRC’s imposition of a default surcharge. If a taxpayer is able to convince either HMRC or a Tribunal that they have a reasonable excuse for the late payment, they won’t be treated as in default. Default Surcharge Regime […]
Read full article »Case Update: Contractual terms included in the Staff Handbook
Department for Transport v Sparks & Ors In this case, the Court of Appeal (CA) was required to determine whether an absence management policy in a staff handbook was a contractual term between the employer (the Department for Transport), and the employees. The facts In this case, seven claimants were employed by different agencies of […]
Read full article »VAT after BREXIT
We are sure that you will all be aware of the BREXIT result by now! The changed VAT landscape will begin to emerge after Article 50 of the Lisbon Treaty has been triggered (which we can expect to happen after the election of the new Prime Minister sometime in October). There will then be a […]
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