They think it’s all over, for HMRC, it is now
I’m sure, if like me, that when you hear a mention of Tottenham Hotspur (Spurs) and tax in the same sentence, you’ll expect it to be a reference to one of my colleagues Tim Palmer and his infamous tax lectures! If so, you will be surprised to learn that it isn’t Tim...Payrolling benefits in kind: one year on
Having finished the annual P11D rush last month, it occurred to me this rush was meant to be confined to the history books as a result of the ability to payroll benefits now. However, in my experience to date, very few employers seem to be taking up the payrolling...Mutuality of obligations: is it still relevant?
With our employment tax team inundated with queries on IR35 following the introduction of the new public sector rules, we haven’t really had chance to take stock and reflect on the introduction of the new employment status service (ESS) tool which, as a replacement...The apprenticeship levy and co-investment: Why it’s important to small and medium businesses
The £15,000 apprenticeship levy allowance effectively results in businesses with an annual wages bill of less than £3 million being outside the scope of the apprenticeship levy charge. With this in mind, for many general practices, the apprenticeship levy may seem...IR35 Personal Service Companies
Designed to prevent tax & NIC avoidance IR35 rules are key to individuals who sell their services through Personal Service Companies (PSC).