Tax administration and maintenance day proposals: share your views

ICAEW’s Tax Faculty is seeking input from members on consultations on a range of issues including IR35, cryptoassets, and reform of stamp taxes on shares. Read the full list of consultations and find out who to contact with your views.

Tax administration and maintenance day: summary of announcements

Simplifying and modernising the tax system and tackling the tax gap – this framed the consultations, calls for evidence and next steps announced on tax administration and maintenance day (TAM day). ICAEW’s Tax Faculty highlights the key points.

Payroll and IR35 webinars in May and June

Although the underlying rules may not have undergone significant change, payroll reporting processes are evolving and IR35 case law is developing. Find out more in these webinars from ICAEW in May and June.

New guidance: HMRC publishes updated guidance on umbrella companies

People employed by umbrella companies will welcome updated HMRC guidance on how such companies work, their employment rights and other key issues.

Tax news in brief 8 March 2023

Highlights from the broader tax news for the week ending 8 March 2023, including: the official rate of interest; payrolling benefits deadline; updated off-payroll working guidance; and changes to the VAT treatment of local authority leisure services.

Chancellor statement: certainty on some mini-budget tax measures

New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.

Tax profession calls for further reflection on regulating European tax intermediaries

ICAEW contributes to responses to a European Commission consultation, which seeks stakeholder feedback on potential legislative measures to tackle the role of “enablers” in facilitating tax evasion and/or aggressive tax planning in the EU.

The Growth Plan 2022: Off-payroll working rules reversed from April 2023

Workers providing their services via an intermediary are to regain sole responsibility for determining their employment status and paying the appropriate amount of tax and national insurance contributions under the IR35 rules.

IR35: Court of Appeal provides clarification

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Mark Hammerton, Partner, Eversheds Sutherland, examines the Atholl House and Kickabout Productions judgements and the guidance they offer when determining employment status.

ICAEW technical round-up: May 2022

This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.