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:
Proposals to counter the marketing and use of ‘high risk’ tax avoidance schemes – still used by a small but significant number of taxpayers, according to HMRC – are set out in a new consultation document.
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 are inviting comments by 1 June on draft anti-avoidance legislation to provide that certain foreign pensions paid to UK residents may be taxed in the UK.
Last week’s Supreme Court decision in favour of HMRC in the Tower MCashback case may make a general anti-avoidance rule less likely, tax experts have told Tax Journal.
The government has tabled dozens of amendments to Finance Bill provisions on ‘disguised remuneration’ that have been severely criticised by tax professionals.
Mark Bevington considers the Budget announcement of a future change to tax rules to limit the deduction for asset-backed pension contributions