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Changes to off-payroll working rules delayed until 2021

2020-04-01T19:37:57+01:00April 8th, 2020|Categories: Blog, HMRC, Limited Company|Tags: , , , |

Amid concerns about their potential impact during the coronavirus pandemic, the government has announced a one year delay to changes to the off payroll working rules, due to take effect from April 2020. In an announcement at the end of the parliamentary debate on the Budget speech, Steve Barclay, chief secretary to the Treasury, said that the government is postponing the reforms to the off payroll working rules (known as the IR35 rules) from April 2020 to April 2021. Off-payroll working rules, known as IR35, were introduced in 2000 to ensure that someone working like an employee, but through their [...]

Taxpayer wins IR35 challenge

2019-09-02T11:22:18+01:00April 29th, 2019|Categories: Blog, Taxation|Tags: , |

HMRC have recently lost another high-profile IR35 case. Kaye Adams, the presenter of ITV's Loose Women programme, has successfully challenged HMRC on her employment status, with a First Tier Tribunal (FTT) finding the terms of her personal services contract for BBC radio shows meant she was not an employee. In Atholl House Productions Ltd v HMRC [2019] UKFTT 0242, TC07088, the tribunal stated that the essential issue was whether, if the services supplied by the taxpayer to the BBC had been supplied under a contract directly between the presenter and the BBC, the taxpayer would have been regarded for income [...]

Changes to IR35 rules confirmed

2019-09-01T12:00:24+01:00March 4th, 2017|Categories: HMRC, Limited Company|Tags: , |

HMRC have recently announced changes to the way the intermediaries legislation (known as the 'IR35 rules') will be applied to off-payroll working in the public sector. In particular, contractors who provide their services to a public authority through an intermediary will need to be aware for the changes, which take effect from 6 April 2017. Broadly, from 6 April 2017, responsibility for deciding whether the legislation should be applied will move from the worker's intermediary to the public authority the worker is supplying their services to. Where the rules apply, the fee-payer (the public authority, agency, or other third [...]