Personal tax

Tax / Self-employed individuals call for delay to IR35 changes

The majority of the UK’s self-employed workforce is unprepared for the upcoming changes to off-payroll working rules - commonly known as IR35 - which come into law in April this year, according to new research from EY TaxChat

Tax / BBC presenter Kaye Adams wins IR35 case

Radio presenter Kaye Adams has won her IR35 case at the Upper Tribunal as judges rule that the BBC was not required to treat her as a PAYE employee

Tax / File self assessment tax returns now to prevent penalties

Self assessment taxpayers have less than one week to submit their late tax returns by 28 February to prevent a £100 late filing penalty

Tax / Navigating IR35 and the status determination system: part 2

With the off-payroll working rules due to come into effect from April, Michael Paulin considers how to advise a client on the tax status of someone who is not your client

Tax / HMRC temporarily waives late payment penalties

Self assessment taxpayers will not be charged a 5% late payment penalty if they pay their tax or set up a payment plan by 1 April, HMRC has announced

Tax / Uber drivers are workers not self-employed, says Supreme Court

The Supreme Court has ruled that Uber drivers are workers and are entitled to minimum wage and holiday pay

Tax / HMRC hired contractors using disguised remuneration, APPG reveals

The latest APPG report on the loan charge has revealed that HMRC hired a number of contractors in the run-up to 2018 who were using disguised remuneration schemes

Tax / Time to rethink the high-income child benefit charge (HICBC)

Sarah Saunders, manager, private client services at RSM argues that the government needs to assess the threshold for the high-income child benefit charge (HICBC)

Tax / HMRC clarifies off-payroll working compliance rules

HMRC has published an issue briefing on its compliance approach for the changes to off-payroll working rules, commonly known as IR35, from 6 April 2021

Tax / Legal implications of IR35 off-payroll rules - part 1

Michael Paulin, tax barrister, assesses the implications of the changes to IR35 off-payroll rules for larger companies hiring contractors

Tax / The tax efficient side of Valentine’s day

Valentine’s Day approaches, but with romantic gestures likely limited to takeaways and socially distanced walks, tax and advisory firm Blick Rothenberg have looked at the at the tax efficient side of love

Tax / GPs to receive tax refunds and pension boost

Changes to the NHS pension scheme could boost retirement income for many NHS doctors, resulting in tax refunds on overpayments

Tax / Tax and benefits in kind after leaving employment

Martin Jackson ATT, tax writer at Croner-i looks at the provision of benefits in kind after an employee has left employment, particularly as part of a termination employment

Tax / Filing deadlines: February to June 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from PAYE cheque payments to corporation tax fourth quarterly instalments

Tax / HMRC invests £3m to improve payment processes

HMRC has signed a £3m contract for open banking services, the government’s largest to date, with start-up fintech Ecospend, in a bid to streamline its payment processes and reduce errors