ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.
IR35 - articles
Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.
Many individuals undertake work through an intermediary structure such as their own personal service company (PSC). This can be done for a variety of reasons such as limited liability, because the engager insists, or because it can mitigate tax.
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Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.
Deciding if IR35 applies to a particular engagement is probably the most important decision your clients have to make.
We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.
New legislation has tightened definitions of employment and tax status for self-employed workers.
Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working
From April 2017, the public sector will have to review the employment status of every limited company that works for it.
Recent changes to IR35 in the public sector could have a real impact on GP employment practices, because it may change how they deal with locums.
ICAEW Tax Faculty provides analysis of the announcements relating to the taxation of pensions and savings in the Spring Budget 2017.