Employment tax

Tax / Recruitment bosses call for delay to IR35 for private sector

A group of industry leaders have written to the Chancellor criticising the IR35 rule changes to off-payroll working for the private sector and calling for a one-year delay to introduction

Tax / IR35 draft legislation out for consultation

HMRC has published draft secondary legislation with a four-week window for feedback from stakeholders despite being mid-way through a government review of the rules

Tax / VAT treatment of recharged salary costs

Employee salary costs can be liable for VAT when recharged between subsidiaries and related companies. Sarah Kay examines potential pitfalls for employers from risks for group payroll functions to distinctions of supply of staff or supply of services 

Tax / HMRC crackdown on footballers using tax schemes

Miles Dean, head of international tax at Andersen Tax, examines whether it was foreseeable that HMRC and the courts would end up not only attacking tax avoidance schemes (and winning), but also shutting down an industry that had gone out of control?

Tax / Q&A: directors’ loans and tax liability

In our regular Q&A series from Croner Taxwise, Alexander McCarthy explores how to minimise interest on a benefit loan charge

Tax / HMRC releases contractor factsheet on IR35 rules

HMRC has updated its guidance on the extension of existing off-payroll working rules (IR35) to the private sector, scheduled for April, with a new contractor factsheet setting out the changes

Tax / One in five apprentices paid below national minimum wage

Companies hiring apprentices are failing to pay the correct hourly rate with 19% of employers not following national minimum wage rules while the number of apprenticeships has dropped dramatically since the launch of the apprenticeship levy

Tax / Off-payroll working rules: IR35 and status determination statements - part 4

David Blumenthal, partner at Clyde & Co explores how the new IR35 rules will affect the private sector, with a close look at employees providing their services to organisations through a personal service company (PSC) and status determination statements (SDS)

Tax / One in eight chance of getting caught flouting NMW

Companies that fail to comply with national minimum wage (NMW) rules face only a one in eight chance of being caught by HMRC, while the detection rate for small businesses is likely to be far lower

Tax / Government launches limited review of IR35 rule changes

The government has launched a four-week review of the changes to IR35 off-payroll working rules scheduled to come into force in April, in the light of mounting criticism about the way they will operate 

Tax / Tax changes to look out for in Budget 2020

Stephen Relf CTA FCA, lead tax writer at Croner-i, casts his expert eye over likely changes to the rules, rates and allowances for taxes for the March Budget

Tax / UK financial services pays record £75.5bn taxes

The UK financial services sector handed over £75.5bn in taxes last year, a shade more than the previous year’s record total, but corporation tax receipts have declined for the first time in five years, according to a report published by the City of London Corporation

Tax / 5.4m yet to submit tax returns

The clock is ticking on 5.4m taxpayers who have less than a month to complete their self assessment tax returns by 31 January, with risks of tough penalties for anyone who has breached the high income child benefit charge (HICBC) £50k limit

Tax / IR35 rules for intermediaries - CPD module

This month's exclusive Accountancy Daily CPD module focuses on the IR35 rules for intermediaries which control the tax status of contractors for both the public and private sector

Tax / Tax filing deadlines: Jan - Jun 2020

The key HMRC filing deadlines including personal self assessment filing deadline and corporation tax third quarterly instalment payment for accounting periods ended 31 Dec