20 November 2019
Ministers appear to have agreed to a short-term fix to the NHS pensions crisis amid concerns about the impact on waiting times. However, the uptake of the new concession may be low because of heavy bureaucracy. Wouldn’t it be simpler if the annual allowance taper was abolished for everybody?
30 October 2019
Over recent months we have been hearing about HMRC reviewing the current operation of the off-payroll rules in the public sector ahead of the new changes from 6 April 2020, which will impact both the private and public sectors. It has also recently emerged that NHS bodies are within the scope of this new approach.
04 July 2019
The latest IR35 ruling by the First-tier Tax Tribunal into the contracts entered into by an NHS locum with two hospitals found that while one contract fell inside IR35 rules the other fell outside.
Stuart is a tax specialist and heads the North East tax practice of RSM. Stuart’s particular expertise is in business structuring, capital tax planning and taxation of professional practices.