The recent tax case relating to Lorraine Kelly shows how important it is that television personalities, and other people too, can argue successfully that they control their own work and therefore should not be taxed as employees. For 40 years or more HMRC has been seeking a simple distinction between employment and self-employment but has so far failed to find one.
In his valedictory address in this week's tax brief, RSM tax consultant Andrew Hubbard looks back at over 30 years in tax and reflects on how the landscape has changed – for the worse and for the better.
One of the key themes that came out of the Pub19 Conference was how to maintain relevance and gain customers regardless of external factors such as national sporting events.
Whatever may follow Wednesday’s crucial ‘indicative’ votes in Parliament, planning for the post Brexit economic environment is long overdue.
There’s no doubt that the current global corporate tax system has its flaws, but are the proposed changes ever likely to be adopted? And while they may attempt to tackle the problems caused by alleged profit-shifting by multinationals, where would they leave SMEs?
With all eyes on Brexit this month, we reflect on how the government will protect the income tax base in the post-Brexit era. Expatriates may need to be particularly wary, but the UK’s extensive network of Double Tax Treaties should come to their aid.
A recent report recommends that the personal tax allowance should be abolished for everybody and replaced by a flat rate universal payment of £48.08 per week. We look at the issues and ask whether this might work.
Although the official ‘mood music’ surrounding the Chancellor’s Spring Statement on Wednesday suggests that he won’t be making specific tax proposals, it’s important to keep an eye on tax consultations. We summarise our expectations.
We often advise clients and Weekly Tax Brief readers about the latest tax scams and how to avoid falling foul of them; but recently scammers picked the wrong person to scam – a tax adviser!