HARVEY NASH IR35 SURVEY 2019

Revenue and Customs Brief 10 (2019): domestic reverse charge VAT for construction services - delay in implementation1. Purpose of this briefThis brief explains that the introduction of the domestic reverse charge for construction services will be delayed for a period of 12 months until 1 Octobe...

HMRC has lost another high profile IR35 tribunal case after radio presenter and comedy writer Paul Hawksbee successfully challenged a deemed tax bill of roughly £140,000.The tribunal reached its decision by the casting vote of Judge Thomas Scott, having considered an engagement between Hawksbee’s li...

HM Revenue & Customs has written to around 1,500 contractors working for pharmaceuticals giant GlaxoSmithKline (GSK), advising them to check whether they are complaint with IR35 rules.The letter asks contractors to use HMRC’s Check Employment Status for Tax tool to determine whether or not the n...

If you had purchased £1,000 of shares in Delta Airlines 2 years ago, you would have £49.00 today.If you had purchased £1,000 of shares in AIG insurance company 2 years ago, you would have £33.00 today.If you had purchased £1,000 of shares in Lehman Brothers 6 years ago, you would have nothing today....

To increase compliance with the existing off-payroll working rules (IR35), medium and large organisations in all sectors of the economy will become responsible for assessing an individual’s employment status and determining whether the rules apply.To increase compliance with the existing off-payroll...

It has now been two weeks since the HMRC published the Off Payroll Working Rules that will apply to the Private sector as of April 2020.If your company is classed by the HMRC as a medium to large business, it is time to get some serious advice on what you should be doing NOW if you are engaging Cont...