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In Issue 2 of Employment Taxes Voice (March 2017), I outlined some of the attempts to reduce employment taxes and nat

he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but certainty appears to have been provided only to HMRC in its m

Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the least amount of tax being paid by PSCs where IR35 does not apply.

The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treatment of employees, the fully self-employed, self-employed “workers”, gig-econ

If I were to pick two highlights of 2017 from an employment taxes perspective they would be the publication of the Taylor Review of Modern Working Practices (“the Taylor Review”) and the judgement

The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018, replacing the previous VAT avoidance disclosure rules (VADR), which is now i

Introduction

The twin criticisms of complexity and unfairness are frequently levelled at the UK's tax system. Indeed, it is said that the former inevitably leads to the latter.

In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government “reformed” the off-payroll working rules (known as IR35) for engagem

Unbelievably, we are now firmly into 2018. Knowing that I would have to write this comment piece at about this time of the year; I was racking my brain for inspiration.

Presumptions of distortion of competition following ‘NRA’

Notwithstanding the NRA Judgment, HMRC have twice recently – unsuccessfully – cited a presumption of distortion