Chris Lake investigates whether the Supreme Court decision in Autoclenz indicates a shift in the courts’ approach to determining employment status, and he provides a checklist of key factors and relevant case law.
Draft regulations creating a charge to national insurance contributions on amounts chargeable to income tax under the disguised remuneration rules have been published for comment.
ITEPA 2003 Part 7A (employment income provided through third parties) was inserted by FA 2011.
HMRC have published a revised table of advisory fuel rates to be used by employers reimbursing employees for business travel in their company cars.
New schemes that purport to avoid tax and NICs and ‘get around’ the new disguised remuneration rules will be challenged, HMRC said in a new ‘Spotlights’ item.
More than 200 pages of draft guidance on the ‘disguised remuneration’ rules in FA 2011 were published last week. HMRC said the draft was not being published as part of a formal consultation process, but any urgent comments may be emailed to HMRC by 2 September.
HMRC are seeking views on proposals to accelerate the move to online delivery of services, with a view to making a proposed registration wizard the ‘digital by default channel’ for PAYE, corporation tax, income tax self assessment and class 2 NICs.