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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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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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New IR35 rules coming to the private sector soon
05 June 2018The Government has launched a consultation to tackle non-compliance with the IR35 regime in the private sector.
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HMRC publishes guidance on new PILON tax rules but uncertainty remains
12 April 2018HM Revenue & Customs has published guidance on the new rules that require income tax and national insurance contributions (NICs) to be paid on all payments in lieu of notice (“PILONS”) with effect from 6 April 2018.
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Update on the new tax rules for payments in lieu of notice
16 February 2018New tax rules will mean that income tax and national insurance contributions (“NICs”) must be paid on all payments in lieu of notice (“PILONs”) with effect from 6 April 2018.
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Making a termination payment after 5 April 2018? Read this!
07 February 2018Income tax and national insurance contributions (“NICs”) must be paid on all payments in lieu of notice (“PILONs”) with effect from 6 April 2018.
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Tax treatment of termination payments – draft legislation published
20 December 2016Over the past couple of years, the Government has been consulting on proposals to make a number of changes to the tax and national insurance (“NI”) treatment of termination payments.
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Sleight of Ha(mmo)nd: Autumn Statement 2016
24 November 2016I was all ready to write about how the Autumn Statement was an audacious piece of misdirection, using a flashy reduction of corporation tax (to the much-rumoured rate of 15%, or maybe lower) to detract from less welcome announcements.