The drive for individuals to provide services through intermediaries comes from a number of different parties including employers, end clients and employment agencies, members of the IR35 Forum noted at the Forum’s inaugural meeting.
HMRC have invited comments by 31 August 2011 on:
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
HMRC have reminded taxpayers who wish to make a disclosure under the Plumbers Tax Safe Plan that they must notify HMRC by 31 May.
The potential taxation benefits to investors in UK property of partnerships, Real Estate Investment Trusts and Property Authorised Investment Funds are considered by Philip Spencer and Thomas Story
‘HMRC is under fire from tax advisers for starting trials on a new clampdown on bad record keeping by SMEs without telling them. Around 1,200 SMEs are being initially targeted in a programme aimed at checking the records of 200,000 of them over the next four years …
John Endacott sets out tips and traps for advisers
HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2011/1001, make a consequential amendment to the special rate of NICs payable by share fishermen from 6 April 2011.