In Gareth Clark v HMRC [2020] EWCA Civ 204, the Court of Appeal (CoA) upheld the decisions in the two earlier appeals. It held that a transfer from an authorised pension scheme into another fund in order to enable pension cash to be invested in residential property amounted to an unauthorised payment.
Hello,
This week we are focusing on employers and have our annual ‘Employer’s: What’s on?’ update, as well as featuring some of our useful guides for employers. We have also summarised the latest HMRC Agent Update for you.
HMRC have issued the Agent Update for February/March 2020. We have summarised the key content for you with links to our detailed guidance on the topics covered.
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This week we take a closer look at tax issues for property landlords, and there is also lots to interest employers and entrepreneurs.
Hello,
I gave a talk on the new Construction Industry Scheme (CIS) reverse charge VAT measures (due to apply in October) this week. My chatty audience asked many questions and we worked through many of the practicalities of implementing the changes that are required to reverse charge your supplies. I am not sure that any of my software currently allows me to use both cash and accruals accounting at the same time and I wonder how many people have actually tried a ‘walk through’ of a typical construction contract under the proposed measures. I recommend that you have a go.
HMRC have announced a change to the extension of the off-payroll rules (IR35) to the private sector which will now only apply to payments made for services provided on or after 6 April 2020.
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