INTERMEDIARY

Rebecca Seeley Harris (Re Legal Consulting) has been campaigning for the regulation of the umbrella company industry and the protection of the worker, under the #FairUmbrella campaign since 2021. Here, she reviews the options for policy change set out in the recent umbrella company consultation.

Gary Barnett

This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.

Jo Crookshank

Gary Barnett

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Helen Buchanan

John Tolman

Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.

David Hammal Robert Gooding Sharan Hayer

How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.

Brin Rajathurai

Brin Rajathurai (Freshfields Bruckhaus Deringer) explores the impact of the regulations and some of the key areas where we are still waiting for answers.

David Smith

Richard Johnson

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Matthew Hodkin

Susie Brain

Matthew Hodkin and Susie Brain (Norton Rose Fulbright) consider HMRC's proposed approach to implementation and how reporting is likely to work within the context of the UK tax system.