Weekly tax brief | 30 October 2019

2019 – the year with no Budget?
George Bull 
After the Budget that never was, what happens next? The scrapping of the 6 November Budget may deprive us of political theatre, but the effects are potentially more severe. As soon as the next Government has taken office, it must draw up its plans for medium-term spending and tax decisions to provide the UK with a clearer fiscal and economic path, and to allow the Office for Budget Responsibility to do its important work.

IR35 - is it all about control?
Susan Ball
BBC television presenter Christa Ackroyd has failed in a bid to have her deemed employee status overturned at the Upper Tribunal (UT), a decision which could leave many contractors worrying about their exposure to previous years' taxes.

NHS under the microscope over the operation of off-payroll rules
Susan Ball
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.

HMRC offers new MTD extension
Philip Munn and Tom Gilbert
HMRC has announced that organisations with complex or legacy IT systems can apply for an extension to the one-year soft landing period to maintain digital links as part of the new Making Tax Digital rules. Crucially, only those that apply can get the extension so those interested shouldn't delay. 

Don’t forget the October 31 deadline (no, not that one….) 
Jackie Hall
One deadline that hasn't been extended is the date for submitting paper self-assessment tax returns for 2018/19. The inability of software to cope with some situations forces affected people to file paper returns. In the age of digitalisation of tax surely it’s time HMRC provided suitable software which could handle these returns.