Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
Employment Tax
Employment Tax
The unprecedented confusions in the IR35 rules
The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contrac...
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....
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Latest briefings
Employee accommodation: converting disused buildings
There have been many headlines in the farming industry regarding the shortage of staff and the problems that creates....
Disguised remuneration schemes: how to support those caught in the trap
HMRC is planning its next phase of compliance activity in response to tax avoidance.
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
Quayviews: a company penalised for submitting its RTI returns early
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...