Insights & News
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IR35
Inbrief
03 April 2024The introduction of IR35 for the private sector took effect from April 2021 and represented the biggest change to employment tax for decades.
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Taxation of payments in lieu of notice
Inbrief
03 April 2024All payments in lieu of notice (PILONs) are subject to income tax and national insurance contributions (NICs) in full. The relevant rules are quite complex, as they require employers to calculate the employee’s post-employment notice pay before deducting tax and NICs. This Inbrief explains the rules and gives some practical examples.
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Frequently asked questions on termination payments
Inbrief
29 March 2023Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.
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Tax rules for employment intermediaries - what this means for agencies and employment businesses
Inbrief
31 October 2022Over recent years a number of anti-avoidance measures have been introduced in a bid to tackle “disguised employment”. Disguised employment refers to those situations where arrangements are implemented to falsely treat employees or workers as self-employed, primarily to gain a tax or National Insurance Contributions (NICs) advantage.
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Guarding against the go-between – make sure your terms with staffing intermediaries are suitable
04 July 2022Use of staffing intermediaries has increased greatly since the reforms to IR35. We explain why it’s important for end-user organisations to ensure the terms they agree with intermediaries are fit for purpose and protect their interests.
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Football referees employees not self-employed, says Court of Appeal
07 October 2021The Court of Appeal has allowed HM Revenue & Customs’ appeal against a decision that there was insufficient mutuality of obligation and control for football referees to be treated as employees for tax purposes.
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Clarification of IR35 reforms in Budget
04 March 2021Helpful clarifications of the forthcoming changes to off-payroll working arrangements in the private sector were contained in a policy paper released by HMRC as part of the 2021 Budget.
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IR35 reforms and international issues
21 January 2021The new IR35 rules create some particularly complex issues where a contractor is based outside the UK. This article looks at some of the frequently asked questions.
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Réforme de l’IR35 à compter d’avril 2021
20 January 2021La réforme proposée de l’IR35 représente le plus grand changement apporté à la taxe à l’emploi depuis des décennies.
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Finance Act 2020 widens the scope of IR35
19 August 2020Despite further attempts at delay, the final version of the notorious private sector IR35 rules are now enshrined in the Finance Act 2020, which received Royal Assent on 22 July 2020.
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Réforme de l’IR35 à compter d’avril 2021
26 March 2020La réforme proposée de l’IR35 représente le plus grand changement apporté à la taxe à l’emploi depuis des décennies.
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Employer National Insurance Contributions charge on termination payments from April 2020
23 March 2020The new employer’s national insurance charge on termination payments over £30,000 comes into effect from 6 April 2020.
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Employer NIC charge on termination payments from April 2020
20 March 2020The new employer’s national insurance charge on termination payments over £30,000 comes into effect from 6 April 2020.
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IR35 reforms to be postponed due to coronavirus
18 March 2020The government has announced that the planned reforms to IR35 will now take effect on 6 April 2021.
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IR35 reform: Regulations give HMRC broad power to recover unpaid tax from end users
24 January 2020Regulations just published allow HMRC to pursue end users if agencies or other fee payers in the labour chain fail to pay IR35 tax.
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Victoria Goode comments for Accountancy Age: Industry experts give their take on impending IR35 legislation
Press
22 July 2019Victoria Goode has commented in an article for Accountancy Age that discusses last weeks revelation that HMRC are scrutinising television presenters to determine whether they will be subject to new IR35 tax regulations.
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IR35 – What is changing and what you need to do
17 June 2019The government is committed to cracking down on “disguised employment”. In order to achieve that, the IR35 rules are changing in April 2020.
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Employer NICs on termination payments delayed again
01 November 2018The Government’s plan to make termination payments in excess of £30,000 subject to employer national insurance contributions (“NICs”) has been delayed for a second time and will now take effect from April 2020.
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Private sector needs to operate new IR35 rules for contractors from April 2020
30 October 2018The Chancellor has confirmed that with effect from 6 April 2020 businesses in the private sector which engage contractors - individuals who supply their services via their own company or partnership (“Intermediary”) - will be responsible for determining whether the IR35 rules apply. If the business considers that IR35 applies, the person paying the Intermediary will be responsible for operating PAYE and NICs on the fees it pays to the Intermediary.
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Michael Burd comments for Bloomberg: Labour's staff share plan may not be as generous as it seems
Press
25 September 2018In an article for Bloomberg, Michael Burd discusses a Labour proposal to force companies to hand 10 percent of their equity to workers and how this could lead to a super tax on companies dividends.