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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...

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...

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...

Form is temporary, class is permanent

If you are sipping on a drink or eating whilst reading this article, then I suggest you stop now because you may splutter or choke when reading the next line! HMRC have recently published their report and annual accounts for 2017-18 Annua...

CEST without MOO counters IR35

There has been no letup in the criticism of HMRC’s IR35 tool (CEST) in recent months, with pressure mounting on The Treasury to finally explain their thinking behind the absence of MOO (Mutuality of Obligation) in the controversial tech...

HMRC holding hands over their ears

Many were bewildered as to why it was necessary for Qdos client, Jensal Software Ltd, to seek its justice at the Tax Tribunal. Quite simply, it was because HMRC’s attitude was arrogant, stubborn and completely unreasonable, but it appea...

Contractors bullied by clients

New Qdos Contractor research suggesting that nearly one in three contractors have felt ‘bullied’ into entering a working arrangement which only benefits the engager, is the latest indication that the Government’s IR35 strategy is no...

BBC in talks with HMRC to reach solution over IR35

The BBC are apparently in tasks with HMRC with regard to reaching a solution for determining the IR35 status of its off-payroll workers, in light of the changes to the IR35 legislation introduced in April last year, according to ContractorU...

You can’t legislate for status

In its response to the recently closed HMRC consultation on simplifying employment status, the Chartered Institute of Taxation (CIOT) have rejected the suggestion that enshrining existing status law in legislation might improve the curren...

A message to Hermes

This Monday, the Leeds Employment Tribunal ruled that a group of self-employed couriers were entitled to the National Minimum Wage and holiday pay. Following their successes against Uber and Addison Lee, the GMB Union are once again ch...