Updated to include revised advisory fuel rates, effective from 1 September 2019.
Despite a raft of problems concerning IR35 "off-payroll" rules in the public sector, HM Revenue & Customs last week confirmed that from 6 April 2020, the tax regulations extend to the private sector. Caroline Harwood explains how businesses need to prepare.
Updated to include information on the Government's response to its consultation on, and proposed legislation to implement, reforms to IR35 in the private sector.
Aspects of the IR35 tax legislation, particularly the tests to determine people's tax status, have proved unpopular and many are anxious about its roll out for private sector organisations next year. Ranjit Dhindsa and Matthew Sharp of Fieldfisher explain the issues.
Campaigners have accused HM Revenue & Customs of acting in a manner "akin to climate change denial" in its defence of its Check Employment Status for Tax (CEST) tool.
Updated to reflect the income tax rates and allowances in force from 6 April 2019.
Updated to reflect the national insurance contribution rates in force from 6 April 2019.
HMRC has launched around 12,000 investigations into employee benefit trusts (EBTs) in the past five years, according to law firm Pinsent Masons.
Updated to include the rate of the LEL for 2019/20.
HR and legal information and guidance relating to income tax and national insurance.