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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 | 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 | 13 Mar 2017

New HMRC IR35 status tool reviewed

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

Article

Squire Patton Boggs | United Kingdom | 24 Nov 2016

Autumn Statement 2016 - Changes to the Tax Deductibility of Interest Expenses

The UK government is clearly keen to be ahead of the pack in implementing the G20 and OECD recommendations on interest deductibility. In the Autumn

Article

Squire Patton Boggs | United Kingdom | 23 Jul 2015

The beginning of the end for personal service companies in the UK?

HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax

Article

Squire Patton Boggs | United Kingdom | 19 Mar 2014

The Budget 2014: employment

On 13 March 2014, the Government issued its response to the onshore employment intermediaries consultation, as well as practical guidance on what is

Article

Squire Patton Boggs | United Kingdom | 4 Mar 2014

Employee share plans: new online registration, self-certification and filing obligations

The long-established procedure of prior HMRC approval of tax-advantaged share plans is to be scrapped with effect from 6 April 2014. Also, in response

Article

Squire Patton Boggs | United Kingdom | 4 Mar 2014

The end of the line for HMRC-approved status of share plans

On 6 April 2014 the existing process under which HMRC approves tax-advantaged employee share plans will come to an end. From that date a new online

Article

Squire Patton Boggs | United Kingdom | 5 Mar 2012

Hold the phone: smartphones are mobile phones!

HM Revenue & Customs 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.

Article

Squire Patton Boggs | United Kingdom | 21 Feb 2012

A tale of woe: temps and expense but it’s no sacrifice

The recent case of Reed Employment Plc & Others v HMRC is another salutary reminder to employers to ensure that their salary sacrifice arrangements are properly implemented.

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