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OFF-PAYROLL-WORKING


Off-payroll workers: the new rules for umbrella companies premium
Card image Penny Simmons
Card image Steven Porter
The rules are another example of HMRC requiring businesses to police tax compliance across their supply chains, write Penny Simmons and Steven Porter (Pinsent Masons).
7 January 2025
The taxation of off-payroll workers: the legislative waterfall premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.
25 October 2023
The key tax issues for 2021
Card image Jason Collins
Card image Catherine Robins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
7 January 2021
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
IR35: far from a fallow year premium
Card image Mark Groom
What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.
21 April 2020
IR35 changes postponed to April 2021: implications for suppliers and users
Card image Ian Hyde
Card image Kevin Barrow
On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...
24 March 2020
IR35 changes: crumbs of comfort
Card image David Whiscombe
One minor change has been announced.
18 February 2020
Paint me a picture: employment or self-employment? premium
Card image Stephen Pevsner
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.
14 January 2020
Review of off-payroll working rules
Card image Colin Ben-Nathan

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

13 January 2020
What’s in store: the Conservative Party’s tax pledges starpremium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
8 January 2020
EDITOR'S PICKstar
NEWSRSS Read all
Finance Act 2025 enacted
28 March 2025
CASESRSS Read all
PD & MJ Ltd v HMRC
27 March 2025
LR R&D LLP v HMRC
27 March 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
V Louwman v HMRC
19 March 2025
B Lynch v HMRC
19 March 2025
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