Finance Bill 2019-20: IR35 Off payroll working reform

11th July 2019 saw the long-awaited documents bringing into legislation the extension of the off payroll working rules from the public sector into the private and third sectors. A policy paper, a response to the consultation process, and draft legislation were published today. In this instance, experience has triumphed over hope and we will see […]

IR35 Dilemma for the end client

April 2020 will see major changes to the intermediaries’ tax rules, or IR35 as they are commonly referred too.  From that date the responsibility for determining whether the IR35 rules apply moves from the service supplier to the organisation receiving the services, known as the end client.  Should they assess the status incorrectly then potentially the fee […]

Spring Statement and IR35 Webinar

On the 13th March WTT held a public webinar to discuss the outcome of the Spring Statement for contractors and explored how IR35 extensions will affect the industry. Joined by guest for the Contractor Co-operative a range of topics and questions were addressed. To listen and view, please see below. Contact the panel: Graham Webber- […]

Where are we now with IR35?

So, the much anticipated consultation document on the extension to the private sector of the off-payroll working rules has been published. The 2017 reforms to the public sector are to form the ‘starting-point’ for the extension to the considerably more diverse private sector even though HMRC themselves regard those rules to have only ‘worked adequately’. […]

Lords Economic Affairs Committee report into The Powers of HMRC: Treating Taxpayers Fairly

Following an extensive evidence gathering exercise, their Lordships have published the latest in a series of reports into the current Finance Bill and its predecessors. This, the fourth report of the session, is particularly damning of Government policy and HMRC’s delivery of it, in dealing with the treatment of taxpayers accused of tax avoidance. Whilst […]

New Tax year; new tax Rules on Disguised Remuneration to Bite

First published on Contractor UK- With the Finance Act 2018 receiving Royal Assent last month, it is worth taking a closer look at the legislation that is now in force affecting contractors and anyone else who’s received loans from third parties since April 6th 1999, writes Tom Wallace, head of tax at HMRC enquiry […]

Summary of the Rangers Case to Date

Introduction With a recent announcement from the Supreme Court that the long-awaited judgement for RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Respondent) (more commonly known as the Rangers Case) will be known on 5th July 2017, it is worth recapping on the salient points of the […]

Tackling Disguised Remuneration

Two Technical Updates on ‘tackling disguised remuneration’ have been released [i] on 20th March 2017. Both deal with the operation and consequences of the proposed tax charge on unpaid loan balances at 5th April 2019, a 20 year retrospective law. Of particular interest is an amendment to the 2019 charge to account for contractor arrangements […]