Is Off-Payroll Working working?
By the time you read this article, the April 2021 changes to the off-payroll working rules will have been around for eight months. That seems like plenty enough time to get to grips with the subject, especially for public bodies which were forced to adopt the earlier version of the rules from April 2017. But […]
NATIONAL MINIMUM/LIVING WAGE UPDATE
On 9 December 2021, the Department for Business, Energy and Industrial Strategy (BEIS) produced their latest list which ‘names and shames’ 208 employers who have failed to pay their staff the minimum wage. Employers named in this list, which is the eighteenth list published so far, range from multinational businesses, to small companies and sole […]
Local authority housing companies: new tax on residential developments
Local authority housing companies and residential housing developers (‘LAHCs’) face a new tax from April 2022, when the residential property development tax (‘RPDT’) is introduced. The government has released draft legislation that makes it clear that RPDT could have a material effect on some local authority housing developments. We will be hosting an RPDT seminar […]
Flu Jabs and PAYE/NIC implications
We are fast approaching the time of year when many people across the country will be receiving seasonal ‘flu vaccinations’. For some these will be offered free by the NHS through local GP practices. However, in many instances it will be necessary for these to be provided through other means involving a charge. Many public […]
New Temporary Reduced Rate of VAT
The temporary reduced rate of 5% is coming to an end, but not as soon as initially expected. The supplies affected are catering, holiday accommodation, and admissions to shows and certain other attractions. From 1 October 2021, there will be a new temporary rate of 12.5% for these supplies, which will apply for a further […]
Fire and Rescue Services Staff Secondments to the FBU: HMRC changes VAT policy
The supply of staff is a standard-rated business activity in all but a few circumstances. There has been an ongoing dispute about FRS secondments to the FBU, with HMRC insisting on them being standard rated business supplies. HMRC has now changed its policy, and the secondments can be treated as outside the scope of VAT. […]
Pressure on Public Bodies Ratches Up over Off-Payroll Working (‘IR35’)
Over the weekend, news has broken that the Department for Work and Pensions (DWP) has settled a liability of £87.9m in relation to off-payroll working compliance failures. Reports suggest that HMRC undertook a review in March 2020 and established that DWP had incorrectly assessed the status of 247 out of its 1,025 contractors (those earning […]
VAT simplification for the NHS and government: section 41 reform
The government has today published its summary of responses to the August 2020 Policy Paper “VAT and the Public Sector: Reform to VAT Refund Rules”. The paper consulted about reforms to the current refund scheme for the NHS and government, which is found in section 41 of the 1994 VAT Act (“s41”) Summary of submissions […]
