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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.

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.

Doctors offered sticking plaster to help with pensions tax bills

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?

A tax-free Christmas?

16 November 2019

Whilst Christmas can be an expensive time of year, staff events around this time can be tax free, adding a bit of cheer. They may be included in the annual tax exemption of up to £150 per person where all staff are invited.

HMRC compliance activity: Would you PAYE it?

16 November 2019

HMRC interventions covering PAYE, employee income tax, National Insurance contributions (NIC), pay and benefits can now range from enquires by letters to onsite reviews, with methods having developed over time.

NHS under the microscope over the operation of off-payroll rules

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.

Termination payments: further change from April 2020

25 October 2019

When considering the tax treatment of a payment in relation to the termination of employment, for many the tax exempt figure of £30,000 immediately comes to mind. However, it is not that simple, as it cannot be assumed that it automatically applies. Furthermore, the NIC rules affecting termination payments are changing from 6 April 2020, which could result in additional complexities and costs for employers.

New IR35 briefing note provides some comfort for contractors
Susan Ball

22 October 2019

Susan Ball, Employer Solutions Tax Partner at RSM, comments on the publication of a new HMRC briefing on the reform of off-payroll working rules, published today.

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