While we could probably live with Greece exiting the euro, stopping the contagion from spreading to other economies is the big fear, David Smith writes.
Susan Ball and David Daly review HMRC’s recent guidance, consultation and the implications for contractors and engagers.
Andrew Penman answers a reader's query on tax on a retiring partner.
The government’s proposed legislation to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source will not change anything in practice, according to one expert.
The government is consulting on a proposal to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source.
HMRC has published a brief guide to proposals for a voluntary cash basis, and simplified arrangements for some expenses, for small businesses run by self-employed individuals and partnerships.
Chris Bates and Judy Harrison review the decision of the First-tier Tribunal in Eclipse 35 in which it was held that a film leasing partnership was not trading.
Recent revelations that 2,000 plus civil servants have been engaged via personal service companies has created a major debate over these types of arrangements in government and the private sector.
Five bodies representing freelancers and small businesses on HMRC’s IR35 Forum claim that new guidance on rules to counter tax avoidance via personal service companies ‘fails to take into account key elements in their advice’, according to PCG (formerly the Professional Contractors Group).