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Conservatives Could Win Support with IR35

With 2 million freelancers and contractors in the UK, the vote of the independent workforce has never been more influential than it is now. And as pressure mounts on the Government to finally show its commitment to the contracting communi...

Yours is No Disgrace

The recent Public Accounts Committee’s (PAC) Report on HMRC’s performance in 2016/17 notes that HMRC believe almost half of the tax gap is attributable to small and medium-sized enterprises (SMEs). The tax gap is the shortfall between...

Make it Loud and Clear

Use of the white space on the Self-Assessment tax return is recommended where there is uncertainty about the tax treatment of a transaction or source of income, so as to protect the taxpayer against penalties for errors. This will be part...

To file or not to file

The filing date for submission of 2017 Self-Assessment tax returns is imminent, i.e. 31st January 2018, and there will be some company directors frantically starting to prepare their returns in time to meet the deadline. Is it however inc...

New Year, New Rules

With a New Year always comes change, whether it is a change in diet or a new contract. We already know that changes to IR35 will occur in the not-too-distant-future, as highlighted in the notes of the Autumn Budget 2017. A consultation do...

Computers No Substitute for Humans

A company had a late filing penalty quashed because the penalty notice had not been issued by a real person.In the recent First-Tier Tribunal case of Khan Properties Ltd v HMRC, the company was due to file its Corporation Tax...

The 2017 IR35 Round-Up

2017 has been an eventful year with regards to IR35. At a glance, confusion defined the lead up to April and public sector reform, chaos predictably arrived soon after and with the dust beginning to settle, heads have now turned towards pot...

The Third Man

The tax system only recognises two types of employment status, i.e. employee or self-employed, whereas employment law also tips its hat to a hybrid of these two, namely ‘worker’ status. ‘Worker’ entitles the individual to limited ...

Petition Against IR35 Reform Surpasses 13,000 Signatures

As the focus of UK contractors and the wider related business community turns to early 2018 and the planned IR35 consultation, a petition urging the Government to scrap plans for further IR35 reform altogether has surpassed 13,000 signature...

Expenses Regime Fit for Purpose – really?

Back in March, the government published a call for evidence to understand more about the rules and administration of the taxation of employee expenses. This was motivated by the growing trend in the number of employees making claims for t...

2017 – What a Year for Employment Status

With Philip Hammond’s Autumn Budget speech finally delivered and IR35 reform in the private sector somewhat delayed, contractors can breathe a sigh of relief and fully enjoy the festive season.Whilst we can afford to be just a little ...

IR35 Workshop Event

We’ve had a great response to our upcoming IR35 workshop evening on Thursday 7th December with over 50 confirmed attendees!Be sure to book your place now as spaces are limited. We now have a confirmed venue for the evening:B...

Spotting the Self-Employed

This month, HMRC published ‘Employment status in SME’s’ – a research study. The research had three aims, namely to:

  • Understand the nature of employment in SME’s;
  • Explore how SME’s determine the employm...