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86 results found

Article

Osborne Clarke | United Kingdom | 22 May 2019

IR35 changes in April 2020: what should Fintech companies do now to minimise its impact?

Many financial services companies and consultancies operating in the sector rely heavily on IT contractors and project managers and others who operate

Article

Osborne Clarke | United Kingdom | 15 May 2019

Fundamental changes to the Trust Registration Service due in 2020

The much maligned Trust Registration Service (TRS) will undergo fundamental changes in 2020. The changes were outlined in the government’s

Article

Osborne Clarke | United Kingdom | 15 May 2019

People with significant control register and trust registration service to become integrated into client due diligence requirements

UK entities that are required to carry out client due diligence (CDD) will have to refer to the people with significant control (PSC) register and

Article

Osborne Clarke | United Kingdom | 30 Apr 2019

Annual returns for employment-related securities Deadline 6 July 2019

The deadline for submitting annual returns in respect of employment-related security arrangements for the tax year ending 5 April 2019 is 6 July 2019

Article

Osborne Clarke | United Kingdom | 30 Apr 2019

Employment-related securities HMRC updates

HMRC published ERS Bulletin 31 on 21 March 2019, which covers a number of developments on employment-related securities. These primarily relate to

Article

Osborne Clarke | United Kingdom | 23 Apr 2019

The new disguised remuneration loan charge regime: are staffing companies and “onshore employers” likely to face big retrospective claims?

The controversial loan charge legislation came into effect this month. This legislation creates a new one-off tax charge on disguised remuneration

Article

Osborne Clarke | United Kingdom, European Union | 27 Mar 2019

What do employers need to know and do this April?

With the ongoing Brexit uncertainty, it may be easy to forgot the changes which are coming into force for employers this April and put to one side

Article

Osborne Clarke | United Kingdom | 22 Mar 2019

Court of Appeal decision on managed service companies means major risks for accountancy service providers, staffing companies and their directors

The Court of Appeal has confirmed when the Managed Service Company legislation will apply to personal service companies (PSCs) which have used

Article

Osborne Clarke | United Kingdom | 5 Mar 2019

Private sector IR35 changes in 2020 consultation paper published on 5 March: MSPs and end users to be ultimately liable if the supply chain fails to pay tax?

HMRC have published a policy paper and consultation document about the proposed 2020 IR35 reforms. These reforms will affect users and suppliers of

Article

Osborne Clarke | United Kingdom | 18 Feb 2019

Love’s labour’s lost? Tax loss restriction rules and management fees: where are we now

Further to the BVCA’s update on 9 November 2018 as to the outcome of its lobbying with HMRC, we look at where matters stand on carried forward losses

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