Displaying 10 of 96 results
Off-payroll working and cross-border issues

26 February 2020

There has previously been a lack of clarity concerning the international aspects of the impending changes to UK off-payroll worker rules. HMRC recently issued draft guidance, so what does this tell us about how the new rules will apply to overseas workers and businesses?

False self-employment – off-payroll working tax changes from April 2020

26 February 2020

Over the years the construction sector, more than others, has been impacted by the changes to the legislation to stamp out what HMRC sees as false self-employment. Since the 1970’s there has been a special arrangement in place for the industry, the construction industry scheme (CIS).

IR35 rule changes indicate it's full steam ahead for off-payroll reforms
David Williams-Richardson

07 February 2020

The changes announced today by HMRC to the operation of the off-payroll working rules suggest that it's full steam ahead for the introduction of the new rules from 6 April 2020.

Publication of draft secondary off-payroll legislation cranks up the pressure on businesses and contractors
Susan Ball

23 January 2020

The publication today of the draft secondary legislation on off-working rules, set to come into force in April 2020, suggests the lobbying efforts to drop or delay some of the proposed IR35 reforms may be falling on deaf ears.

HMRC's updated employment status manual may be useful for engagers and contractors
Susan Ball

21 January 2020

The latest update of HMRC's internal employment status manual could prove useful for businesses and their contractors concerned about reaching the correct decision on the employment status of workers for tax purposes.

IR35 review dashes hopes of significant change before April 2020 implementation
Susan Ball

08 January 2020

Susan Ball, RSM tax partner, comments on the launch of the Government's review of the new IR35 off-payroll rules due to come into force in April.

HMRC lose IR35 case at First Tier Tribunal

16 December 2019

The First Tier Tribunal has fired another shot across HMRC’s bows in the latest IR35 case, which underlines the importance of Mutuality of Obligation, ‘control’ and completing the HMRC CEST tool carefully and accurately, as it could be open to challenge.

RSM advises BIG on its acquisition of Supercuts and Regis brands
Damian Webb

12 December 2019

RSM’s retail restructuring team has advised the Bushell Investment Group (BIG) on the acquisition of the trade and assets of Regis UK out of administration.

Occupational health proposals could unlock productivity gains for employers
Susan Ball

09 December 2019

A report from the Working Well consortium, which includes some of the UK's largest employers, has recommended reforming the tax rules for employer-supported occupational health services, a move that could provide significant productivity gains for UK businesses.

HMRC launches new CEST tool to help contractors with tax status, but will it silence the critics?
Susan Ball

25 November 2019

Susan Ball, employer solutions tax partner at RSM, comments on the launch today of the new HMRC Check for Employment Status for Tax (CEST) service.