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17 results found

Article

Squire Patton Boggs | United Kingdom | 23 May 2019

IR35 From April 2020 - How Will It Work?

With the HM Revenue & Customs' (HMRC) latest consultation on the IR35 changes in the private sector due to close on 28 May, we recently held two

Article

Squire Patton Boggs | United Kingdom | 8 Apr 2019

Extension of IR35 to the private sector, Part 9 - the importance of significant others (UK)

Come April 2020, if you want to avoid having to deduct tax on invoices from J Soap & Co for the supply of Joe Soap, you will need to confident that

Article

Squire Patton Boggs | United Kingdom | 1 Apr 2019

Extension of IR35 to private sector, Part 8 - the difference between ham and eggs

When considering whether an individual would be an end-user's employee for IR35 purposes if you took away his personal services company, HMRC will

Article

Squire Patton Boggs | United Kingdom | 19 Mar 2019

The Long and Winding Road Off-Payroll Working in the UK: Implementation Consultation Published

It has been a relatively long road and winding road, but HM Revenue & Customs (HMRC) has finally published (what most will hope will be) its final

Article

Squire Patton Boggs | United Kingdom | 26 Feb 2019

Extension of IR35 to private sector, Part 4 - the starring role (UK)

We said in Part 1 of this series that the application of “new” IR35 to make private sector end-users liable to deduct tax on contractor payments would

Article

Squire Patton Boggs | United Kingdom | 12 Feb 2019

Extension of IR35 to Private Sector, Part 2 - keeping the right company

The proposed extension of IR35 in April 2020 will make private sector businesses liable to deduct tax on payments to individual contractors operating

Article

Squire Patton Boggs | United Kingdom | 31 Jan 2019

Extension of IR35 to private sector, Part 1 - no risk of premature elucidation (UK)

Why are we starting to talk now about a change in tax laws which won't apply until April 2020? Because what you do now can materially alter how big a

Article

Squire Patton Boggs | United Kingdom | 25 Jan 2018

Tax treatment of termination payments: changes from April 2018 hit employers again

The UK Government is altering the tax treatment of some termination payments for exits taking effect on or after 6 April. These changes are the

Article

Squire Patton Boggs | United Kingdom | 22 Aug 2016

Severance pay tax reforms show their true colours

So there it is - to no-one's really very great surprise, the Government consultation document on the simplification of the tax and NI treatment of

Article

Squire Patton Boggs | United Kingdom | 2 Feb 2016

Practical tips for settling injury to feelings claims

Back in 2014 we posted a piece on Moorthy -v- HMRC, a case looking at the taxable status of payments to employees for injury to feelings

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