In Christa Ackroyd Media Limited v HMRC [2018] TC06334, the First tier tribunal (FTT) held that a BBC television presenter was caught by the IR35 regulations.
SME Tax News
The government has opened a new consultation 'Enforcement of Employment Rights Recommendations'. This looks at simplifying the enforcement action by HMRC and tribunals against non-compliant employers and toughening sanctions applied.
The government has opened a 'Consultation on Measures to Increase Transparency in the UK Labour Market'. This consultation looks at transparency and employment contracts for the employee or worker.
HMRC have confirmed that employer’s can continue to recover VAT on pension scheme administration. This follows previous expectation VAT would not be recoverable from 1 January 2018.
As announced in the 2017 Autumn budget, a new consultation has been opened in respect of the Corporate Intangible Fixed Assets regime.
HMRC have extended the deadline for claiming reimbursed Research and Development (R&D) expenses to 30 April 2018.
HMRC have published their Employer Bulletin for February 2018. We summarise the key content for you, with links to our detailed guidance on the topics covered.
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In its response to the 'Taylor Review of Modern Working Practices', the government confirms that it has no plans to align NICs rates between the self-employed and the employed. The development of a statutory employment status test does look increasingly likely.
As part of their response to the 2017 Taylor Review of Modern Working Practices the government has opened a new consultation into Agency Workers Recommendations.
In HMRC v Raymond Tooth [2018] UKUT 0038 (TCC), the Upper Tribunal (UT) decided that the extended discovery time limit for deliberate error did not apply and also, there was no discovery. Spoiler alert: this case was appealed on by HMRC to the Supreme Court who agreed on the time limit but disagreed on the staleness point.