19 October 2019
HMRC recently published guidance on the new IR35 rules from April 2020 but there was nothing practical in that on how to deal with payments to contractors where they are deemed employees. So how can employers prepare for April 2020?
04 October 2019
Thai Leisure Group has had its proposed Company Voluntary Arrangement (“CVA”) approved by its creditors at a meeting today.
27 September 2019
Many employers provide employees with fuel for their company cars but apply special employment tax rules which reduce any car fuel benefit arising to nil. This is an area where problems can arise, usually because of misunderstandings about the definition of business travel or because of an absence of records. Do you understand the rules?
20 September 2019
The Government published the draft legislation aimed at reforming the operation of the off-payroll working tax rules , known as IR35. These Off-payroll worker changes from April 2020 will impact the public sector, private sector medium and large organisations and contractors.
30 August 2019
Tax relief and subsistence is an area where there are frequent tax compliance problems. Especially in organisations that have highly mobile workforces. Could this be a problem for your organisation?
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.
From 6 April 2021, off-payroll working rules (commonly known as IR35) will be reformed. This change impacts around 60,000 engager organisations, predominantly medium and large-sized businesses, outside the public sector that engage with individuals through personal service companies (PSCs).
11 July 2019
Users of off-payroll services need to urgently understand the impact for them ahead of the change of the IR35 draft finance legislation. When the rules were introduced in the public sector it took time for organisations to adapt their processes and procedures ahead of implementation. The legislation is not expected to be finalised until November 2019.