IR35

One minor change has been announced.

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.

Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  

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.

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.

Proper financial management for you, unacceptable tax avoidance for me?

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.