Tax | Budget 2021: self employed grants extended

As part of the government’s covid support package, the Chancellor confirmed further extension of the self employed income support scheme (SEISS) with two new tranches of grant

3 Mar 2021

Tax

Personal Tax

Budget

Business

Companies

Tax | Budget 2021: income tax thresholds frozen

The Chancellor committed to the triple lock manifesto promises but froze income tax thresholds in the Budget for five years

3 Mar 2021

Tax

Personal Tax

Budget

Tax | Call for radical reform of complex UK tax rules

The hugely complex UK tax code needs to be radically simplified by scrapping or replacing 20 taxes to eliminate harmful distortions, says the Institute of Economic Affairs

2 Mar 2021

Tax

Business Tax

Personal Tax

Tax | Tax reform needed to address unsustainable public finances

The influential Treasury Committee is calling for the Chancellor to set out a long-term tax strategy to address the hole in public finances following the pandemic, while reforming the tax status of all types of worker should be a priority

1 Mar 2021

Tax

Business Tax

Employment Tax

Personal Tax

Budget

Tax | Self-employed individuals call for delay to IR35 changes

The majority of the UK’s self-employed workforce is unprepared for the upcoming changes to off-payroll working rules - commonly known as IR35 - which come into law in April this year, according to new research from EY TaxChat

26 Feb 2021

Tax

Employment Tax

Personal Tax

Tax | BBC presenter Kaye Adams wins IR35 case

Radio presenter Kaye Adams has won her IR35 case at the Upper Tribunal as judges rule that the BBC was not required to treat her as a PAYE employee

23 Feb 2021

Tax

Personal Tax

Case Reports

Tax | File self assessment tax returns now to prevent penalties

Self assessment taxpayers have less than one week to submit their late tax returns by 28 February to prevent a £100 late filing penalty

23 Feb 2021

Tax

Personal Tax

HMRC

Tax Compliance

Tax | Navigating IR35 and the status determination system: part 2

With the off-payroll working rules due to come into effect from April, Michael Paulin considers how to advise a client on the tax status of someone who is not your client

23 Feb 2021

Tax

Employment Tax

Personal Tax

Tax Compliance

Tax | HMRC temporarily waives late payment penalties

Self assessment taxpayers will not be charged a 5% late payment penalty if they pay their tax or set up a payment plan by 1 April, HMRC has announced

21 Feb 2021

Tax

Personal Tax

HMRC

Tax Compliance

Tax | Uber drivers are workers not self-employed, says Supreme Court

The Supreme Court has ruled that Uber drivers are workers and are entitled to minimum wage and holiday pay

19 Feb 2021

Tax

Business Tax

Personal Tax

Tax | HMRC hired contractors using disguised remuneration, APPG reveals

The latest APPG report on the loan charge has revealed that HMRC hired a number of contractors in the run-up to 2018 who were using disguised remuneration schemes

18 Feb 2021

Tax

Personal Tax

HMRC

Tax | Time to rethink the high-income child benefit charge (HICBC)

Sarah Saunders, manager, private client services at RSM argues that the government needs to assess the threshold for the high-income child benefit charge (HICBC)

17 Feb 2021

Tax

Personal Tax

HMRC

Tax Compliance

Tax | HMRC clarifies off-payroll working compliance rules

HMRC has published an issue briefing on its compliance approach for the changes to off-payroll working rules, commonly known as IR35, from 6 April 2021

16 Feb 2021

Tax

Personal Tax

HMRC

Tax Compliance

Tax | Legal implications of IR35 off-payroll rules - part 1

Michael Paulin, tax barrister, assesses the implications of the changes to IR35 off-payroll rules for larger companies hiring contractors

16 Feb 2021

Tax

Personal Tax

Tax Compliance

Tax | The tax efficient side of Valentine’s day

Valentine’s Day approaches, but with romantic gestures likely limited to takeaways and socially distanced walks, tax and advisory firm Blick Rothenberg have looked at the at the tax efficient side of love

12 Feb 2021

Tax

Personal Tax

Tax Planning