IR35

The Court of Appeal has recently interpreted the MSC legislation more widely than expected, paving the way for HMRC to target arrangements previously thought to be low risk, as Kevin Barrow and Ian Hyde (Osborne Clarke) explain.

Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.

HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.

HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

HMRC is seeking views until 30 September 2015 on options for making the intermediaries legislation more effective.

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

Charles Goddard answers a query on fees paid to non-executive directors