Last week HMRC launched an online tool to help decide whether an individual is employed or self-employed for tax purposes (not whether he is a “worker” for employment status purposes, which is a separate question which HMRC isn’t bothered about). The tool is here online tool. You answer some questions, turn a metaphorical handle and … Continue Reading
HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax avoidance through disguised employment. IR35 requires individuals working through an intermediary (e.g. a personal service company (PSC)) to pay broadly the same tax and NICs as any other employee, where they … Continue Reading
Within the detail of the Autumn Statement yesterday, George Osborne said measures would be taken to prevent, “payments of benefits in lieu of salary”. HM Treasury also said that tax relief would be prevented on reimbursed business expenses where they are paid in conjunction with a salary sacrifice scheme. Not unusually, it is unclear at … Continue Reading
In his Autumn Statement earlier today, the Chancellor George Osborne made a few announcements that are worth noting by employers and employees. Onshore Intermediaries Measures will be put in place to prevent employment intermediaries from being used to avoid UK employment taxes by disguising employment as self-employment. The government will consult on strengthening existing legislation … Continue Reading
HM Revenue & Customs (“HMRC”) have finally changed their mind; they now agree that smartphones (e.g. iPhone, Blackberry, HTC Android) are mobile phones for the purposes of the tax benefit rules. This is a welcome change of view and, some would say, a victory for common sense. Under current tax rules, one mobile phone can … Continue Reading
In our August 2010 Review (PDF) we reported that that the European Court of Justice had ruled in Astra Zeneca that employers would have to account for VAT on retail vouchers provided to their employees under salary sacrifice arrangements because the supply of vouchers is treated as the supply of services to the employees for VAT … Continue Reading
