Latest Contractors

IR35: CIOT and HMRC both suggesting changes required. The Chartered Institute of Taxation (CIOT) has suggested a new approach to tackle those who are ignoring or manipulating IR35 rules so they can avoid tax payments to HMRC. HMRC have recently suggested transferring the IR35 compliance obligation from the worker and his/her personal service company (PSC) to…

Contractors: Beware possible end to 24 month travel & subsistence tax rules. The more observant readers of the recent Summer Budget will have noticed that tucked away from the main headlines was the announcement that HMRC have started a 3 month consultation exercise into:     Employment Intermediaries and Tax Relief for Travel and Subsistence The aim…

Jeannette Hume