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Am I in breach of contract?

Q. My company provide design engineering services to a large automotive supplier company. The new manager, previously a person providing the same service to the same company is insisting on me working 0830-1700 Mon-Thu and 0830-1300 Fri. Pl...

Do I charge VAT?

Q. I'm working for a UK company via an EU (Irish) agency, my accountant says I do need to charge VAT as a UK company providing a service to a UK company regardless of who my contract is with but the agency is insistent that I don't as they ...

You’re wrong, we’re right

The recently published Adjudicator’s annual report for the year ended 31st March 2018 and reveals that elements of HMRC’s culture impacts upon the department’s initial interaction with taxpayers, their complaint handling and the act...

A Response to HMRC’s Off-Payroll Consultation Document

The consultation document on reforming the off-payroll rules within the private sector closed on 10th August and the Chartered Institute of Taxation (CIOT) have recently published its response. As an impartial educational charity, whose m...

IR35 – Length of Engagement

Q. I've been contracting with the same client in the private sector for 3 years and they would like to extend for another year. I've had my contract reviewed and in itself it's outside of IR35. However, I was wondering if I'd be better off ...

Breach of Contract

Q. I am currently working on a short term contract for an small limited company who in turn is a contractor for a larger Spanish-owned company. I have a contract in place for 3 months with the small Ltd and I have received payment from th...

A dent in the substitution argument?

The recent Employment Tribunal ruling in the Hermes Parcelnet Ltd (Hermes) case may have provided HMRC with another strand of argument when disproving a right of substitution. A total of 65 couriers brought successful claims against He...

Platforms, the Platform economy and Tax Simplification

The landscape of the UK workforce is changing, and with new technology, new ways of working have emerged. Despite HMRC’s focus on tackling ‘non-compliance’ with regard to off-payroll workers, the number of self-employed people wi...

2019 Loan Charge – How to avoid it

Contractors who have been using schemes or arrangements, often known as contractor loan schemes, to minimise the tax they pay need to take action to avoid the new ‘loan charge’. These schemes make payments in the form of a loan or ...

Disguised remuneration and time to pay

In what appears to be a response to recent concerns that contractors may be forced into bankruptcy because of the disguised remuneration (DR) loan charge, HMRC have recently updated their guidance Disguised remuneration: settling your tax...

HMRC’s shocking IR35 tribunal track record

Recently, it emerged that HMRC ‘gave up’ on a three year IR35 enquiry which, in the process, saw them drop the £59,000 tax payment they claimed contractor, Garry Philpot owed as a result of working outside IR35 in the 2013/14 and 201...

Permie or contractor?

Q. I am looking at some clarification regarding the 40% rule - if a contractor spends over 40% of their working time within 24 months at a particular workplace, that workplace will be considered permanent. What's working time and non-wor...

Strange IR35 goings on

Garry Philpot, director of Essex based company GMPFive Consulting Ltd (GMP5), finally had his IR35 torment ended quite unexpectedly when HMRC announced, completely out of the blue, they were giving up the fight. The IR35 ordeal started...

HMRC remain defiant over ‘success’ of IR35 Reform in the Public Sector

The minutes of the latest IR35 Forum meeting indicate that HMRC are rather pleased with themselves. During the meeting HMRC provided an update on reform of the IR35 rules within the public sector and stated that; “Data shows that com...

Is it legal for a business to refuse a VAT invoice?

Q. I have received the following email from my broadband provider: "We need to let you know about an important change to your Plusnet bill. From our records, we can see that the bill you currently get splits out the VAT amount. From 1...

HMRC launch cynical PR campaign

MPs and journalists have been reporting a sudden “PR offensive” from HMRC following 75 MPs protesting about the Loan Charge in Parliament. HMRC have written a short – and misleading – letter to all the MPs and have now published a...