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
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
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
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
HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax
On 13 March 2014, the Government issued its response to the onshore employment intermediaries consultation, as well as practical guidance on what is
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
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
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.
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.