Employment Tax Technical Updates

Jul
07

HMRC – ‘Perhaps not all builders are like Bob’

HMRC concluded years ago that perhaps not all builders are like Bob. Maybe they saw “Auf Wiedersehen, Pet” and thought it was a documentary(?). But whatever it was, they clearly see the construction industry as a risk to the Treasury and deserving of special tax measures. most recently, the Domestic Reverse Charge for construction services (“the […]

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Jun
16

Off-Payroll Working (IR35) & public sector bodies

The Off-Payroll Working rules (‘OPW’ – commonly referred to as ‘IR35’) were first introduced for public bodies in April 2017 with significant changes to the relevant procedures added in April 2021. We continue to receive significant numbers of queries on this topic – and employment status generally – reflecting the fact that this subject continues […]

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Mar
28

Spring Budget 2022 Update – Employment Taxes and VAT

The Chancellor, Rishi Sunak, delivered his 2022 Spring Statement speech on 23 March. It included some important Employment Taxes updates relevant to public bodies. Many of the measures ensure continued efforts to combat the cost of living while setting out the government’s plans for tax reforms, rates and thresholds, as well as investments in compliance […]

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Dec
10

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 […]

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Dec
09

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 […]

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Apr
07

Councillors’ Expenses

Councillors’ Expenses – Latest Position 4 April 2016 Further to the Alert we sent  on 8 March 2016 regarding the moratorium from HMRC in respect of its review of the retrospective tax/NICs position of home to work travelling expenses claimed by councillors, we have set out below the latest position as we understand it. First, […]

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