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IR35 - articles

Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.

NIC rate cuts for self-employed and employees

ICAEW 22-11-2023

National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.

Tax news in brief 11 October 2023

11-10-2023

Highlights from the broader tax news for the week ending 11 October 2023, including: VAT helpline survey for insolvency practitioners; VAT treatment of drugs and medicines; and a platform change for HMRC’s CEST tool.

Getting it wrong: why off-payroll working offset is needed

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Lindsey Wicks Taxline 01-09-2023

Lindsey Wicks explains the current inequalities when a client makes an incorrect status determination and what the government plans to do to redress the balance.

Tackling non-compliance in the umbrella company market

ICAEW 30-08-2023

ICAEW suggests that the off payroll working problem, which has led to the increase in the use of umbrella companies by employment intermediaries, could be resolved by eliminating opportunities for arbitrage that arise from rates of tax and NIC being different depending on employment status for tax.

Associate dentist tax status changes

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Tom Slevin Healthcare Community Newsletter 03-07-2023

What the changes mean for dentists and a guide to using the CEST Tool.

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