The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2015/789, relaxes the construction industry scheme compliance tests with effect from 6 April 2015 for all members of joint ventures where one member already has gross payment status.
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015.
The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations, SI 2015/607, clarify that the class 2 NIC treatment of inactive members of LLPs is the same as that of sleeping partners and inactive limited partners with effect from 6 April 2015.
Supply of care workers by an agency
Failed challenge of a PAYE determination
The Income Tax (Qualifying Child Care) Regulations, SI 2015/346, amend the references to ‘blind’ and remove the associated registration requirements with effect from 1 April 2015, for the purposes of the income tax exemption and NICs disregard for employer-provided childcare in respect of disable
The Office of Tax Simplification (OTS) has published its report into simplifying how to determine whether a worker is employed or self-employed for tax purposes.
The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company
Effective scheme relating to employee benefits