In light of reforms to the off-payroll rules coming into force in both the public and private sectors from April 2021, the end client will be obliged to provide the contractor with an official Status Determination Statement (SDS). The statement must confirm whether an engagement is inside or outside of IR35 and provide an explanation for this decision.…
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An unexpected ruling at the Upper Tribunal has seen HMRC come out on top in the case of presenter Paul Hawksbee. The Judge, Mr Justice Zacaroli, overturned the verdict of the First-Tier Tribunal (FTT), which found in Hawksbees favour back in June 2019.…
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In its latest representation on behalf of ICAEW, the Tax Faculty has concluded that the government should not consider the proposed amendment to the Finance Bill that would introduce the expansion of IR35 reform to large private sector companies.
Released on the 5th of June, the report states that further considerations of the new off-payroll working regime should be delayed pending an autumn Finance Bill.…
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IR35 reform is set to be extended to the private sector in 2021 after a tabled amendment to the 2019-21 Finance Bill failed to gain the support of the Labour Party. The amendment, tabled by conservative MP David Davis, proposed that the private sector rollout be postponed until the tax year 2023-24.…
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Tomorrow, MPs will vote on a proposed amendment to the 2019-21 Finance Bill that would delay the implementation of the off-payroll legislation in the private sector until 2023/24.
The amendment was tabled by Conservative MP David Davis, and included within the House of Commons order paper for Tuesday 19 May.…
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HMRC has suffered a crushing defeat with an appeal to the Upper Tribunal in its IR35 case against the Professional Game Match Officials Limited (PGMOL). Back in 2018, HMRC raised tax and NIC assessments on the PGMOL totalling nearly £584K for the two years ended 5th April 2016, on the basis that they considered football referees to be employed.…
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In light of the Covid-19 crisis, HMRC has written to a number of taxpayers and businesses under investigation to say they are suspending their IR35 enquiries. The correspondence says that during the current lockdown, HMRC will not request information or press for responses to existing requests.…
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In a shock announcement the government has said they will delay the controversial IR35 reforms until 2021. The decision was taken yesterday evening in light of the ongoing spread of Covid-19 in order to help businesses and individuals cope in these difficult times.…
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A major study by a leading industry body has concluded that rife non-compliance with the off-payroll reforms is killing off the UK’s flexible workforce, which could have a devastating impact on future business. The study surveyed more than 12,000 contractors to gain insight into the impact of the reforms, making it the largest survey to date of the flexible workforce and IR35.…
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In their Off-Payroll Review verdict, the Treasury claims that ‘research on the impacts of the reform in the public sector showed that it did not reduce market flexibility or impact use of contingent labour’. Using tax receipt to assess the impact of the public sector changes, the review concludes that ‘compliance with the rules is improving’. …
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