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'We tax our companies, they don’t tax our companies'

31 July 2019

The OECD’s deadline for reaching a global consensus on how to update the global tax system to meet the needs of the digital economy is now just five months away. So what is the chance of success?

Response to HMRC IPT consultation
Justine McInnes

Insurance Premium Tax is a complex and unusual tax in that while it is the underwriter which is usually the “taxpayer” for IPT purposes, it is generally the broker which bears at least part of the cost of the IPT.

RSM's Brexit Stress Index continues upward trajectory
Simon Hart

31 July 2019

The RSM Brexit Stress Index moved higher again this week amid continued market volatility on mainland Europe.

Are you a South African working in the United Kingdom?
Mark Waddilove

31 July 2019

There are new ‘expat tax’ rules which are due to come into force in South Africa next year which could result in South Africans , that are working outside of South Africa, but intending to return home, being exposed to tax in South Africa.

Personal insolvencies rate continues to rise
Alec Pillmoor

30 July 2019

The number of individuals entering a personal insolvency procedure shows few signs of slowing as the rolling 12-month insolvency continues to rise, representing the highest Quarter 2 figure since 2010.

Holiday season – questions frequently asked by employers

30 July 2019

Each holiday season HR professionals are asked common questions. Here are the answers to the most frequently asked to help employers to get through the season without getting burnt.

Off-payroll working – what is the impact of the small companies accounting regime?

30 July 2019

The legislative changes for off-payroll workers in the private sector will not apply to client end users who are small companies. For those, the current legalisation in Chapter 8 of ITEPA 2003 remains applicable. The size of the company (and in the case of a parent company, the size of the group headed by it) in terms of its turnover, balance sheet total and average number of employees determines whether it is classed as small.

IR35 - The impact to the recruitment sector
David Williams-Richardson

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2020. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.

Off payroll workers – the liability transfer rules

30 July 2019

The transfer of liability provisions will form part of the new IR35 rules from 6 April 2020. Under the new IR35 rules, the liability for the tax, NIC, and (potentially) Apprenticeship Levy due under PAYE where IR35 applies, will pass down the labour supply chain as each party satisfies its obligations.

HMRC can potentially transfer those liabilities to an agency at the top of the labour supply chain or to the end-client, where there is non-compliance further down the labour supply chain and it is not possible for HMRC to collect the amounts due from the offending party.

Who has liability under the new rules? How will these rules be applied? 
Off payroll working – status determinations and the status disagreement process

30 July 2019

The draft legislation also confirms that end users of services via intermediaries, such as Personal Service Companies (PSC), will be required to make status determinations and pass these to both the worker and the fee payer.

Also, the end user client will be required to set up and lead a status disagreement process, which will increase the administrative burden for businesses.

What is the draft legislation regarding statusdeterminations and the status disagreement process?

Staff Profiles

Adrian Benosiglio (39)
Akhlaq Ahmed (13)
Alec Pillmoor (16)
Alison Ashley (12)
Alistair Hynd (35)
Andrew Conti (11)
Andrew Hinsley (21)
Andrew Hubbard (105)
Andrew Robins (22)
Andrew Walker (16)
Andrew Westbrook (49)
Andy Murray (26)
Bill Longe (28)
Brad Ashton (22)
Carolyn Brown (81)
Charlie Barnes (32)
Charlie Jolly (12)
Chris Knowles (35)
Damian Webb (20)
Dan Robertson (17)
Daniel Harris (24)
Danielle Stewart (49)
Darren Mee (11)
David Blacher (21)
David Fenton (23)
David Gibbens (13)
David Gwilliam (36)
David Williams Richardson (85)
Diane Craig (17)
Fiona Bell (14)
Gareth Harris (13)
Gary Heynes (93)
George Bull (261)
Graham Bushby (17)
Hannah Catchpool (16)
Helen Relf (14)
Howard Freedman (39)
Ian Bell (76)
Ian Carpenter (79)
Jackie Hall (27)
James Tetley (15)
James Wild (15)
Jill Jones (11)
Jim Burberry (13)
Joan Foster (19)
John Forth (16)
Jonathan Pepper (21)
Justine McInnes (12)
Karen Clark (40)
Keith Ward (15)
Kelly Boorman (21)
Kerri Constable (32)
Kerry Gallagher (12)
Kevin O Connor (20)
Kirsty Sandwell (24)
Laurence Longe (13)
Lee Knight (30)
Lisa Randall (32)
Mark Harwood (13)
Mark Holland (14)
Mark Taylor (14)
Mark Waddilove (11)
Mark Wilson (12)
Martin Rodgers (13)
Matthew Humphrey (41)
Melanie Reed (19)
Mike Cheetham (22)
Mike Down (55)
Mike Thornton (52)
Neil Thomas (11)
Nick Sladden (75)
Paul Dounis (16)
Paul Merris (19)
Paul Newman (81)
Paul Watts (16)
Peter Graham (18)
Peter Vandervelde (16)
Philip Munn (13)
Rachel de Souza (15)
Richard Smith (12)
Rob Donaldson (82)
Robert Beat (24)
Roger Lovis (15)
Rowan Williams (12)
Scott Harwood (22)
Sheila Pancholi (31)
Shirley McIntosh (19)
Simon Balaam (14)
Simon Hart (63)
Sophie St John (13)
Stephanie Mason (18)
Stephen Orriss (12)
Steve Hubbard (15)
Steve Sweetlove (66)
Steven Snaith (41)
Stuart Robb (12)
Susan Ball (15)
Suze McDonald (30)
Timothy Merritt (22)
Walter Akers (13)

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