SELF-EMPLOYMENT

Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.

There aren’t many upsides to the current situation but using it as an opportunity to reform the tax system could be a silver lining, write Stuart Adam and Helen Miller (Institute for Fiscal Studies).

Philip Gilliland

Stephen Pevsner

On 26 March 2020, the UK chancellor announced the new self-employed income support scheme to help the self-employed face the economic hardship wrought by the Covid-19 pandemic.

Robert Langston

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Colin Ben-Nathan

Colin Ben-Nathan (KPMG) suggests that it is now time for an open and considered debate about employer’s NIC.

Philip Fisher

Teresa Payne

Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.

David Whiscombe

David Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification

Martin Portnoy

Martin Portnoy writes that the recent decision in Samadian sets a very high bar for expenses incurred ‘wholly and exclusively’ for travel to or from a business based in the home.