Weekly tax brief | 24 September 2019

Why is the UK government not using the tax system to tackle the climate emergency?
George Bull
On 1 May 2019, the UK Parliament declared a climate emergency. Following the publication of an OECD report, we ask how effectively the UK Government is using the tax system to address climate change. The results are not encouraging.

Property tax changes – a guide through the maze
Rachel de Souza and George Bull
Over the seven years from April 2013 to April 2020 the taxation of individuals in respect of their property interests in Great Britain will have changed out of all recognition. We review the most significant changes and offer a handy supplement which goes into more detail.

Don’t abolish the non-dom system  ̶  embrace it instead
Rachel de Souza
Shadow Chancellor, John McDonnell, has called for non-dom status to be abolished in the first Budget of a Labour government. But is this a wise move when other European countries are enhancing their schemes to encourage wealthy individuals to relocate, to invest and to spend? 

IR35 and deemed employment hitting the headlines again
Susan Ball
Last week three BBC presenters were unsuccessful in their attempt to overturn an HMRC decision that they should pay tax and national insurance as employees rather than self-employed contractors. The case once again highlights the difficulty in determining employment status for tax which will become increasingly important when new rules on off-payroll working come into force in April 2020.

Will Parliament run out of time to pass the off-payroll/IR35 legislation?
Susan Ball
Notwithstanding today's decision from the Supreme Court, is it possible that Parliament could run out of time to pass the legislation needed for an April 2020 start?