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 HMRC recently issued draft guidance, so what does this tell us about how the new rules will apply to overseas workers and businesses?
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).
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.
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.
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.
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.
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.
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.
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.
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.