controlling persons | AccountingWEB

controlling persons

In spite of measures to help small business, the Chancellor left contractors frustrated by the lack of any Budget day clarification on IR35 “office holders”.


HMRC is planning to bring forward further guidance when and how IR35 rules will apply to office holders and directors providing their services through limited companies.


Paragraph 2.103 of today's Autumn Statement revealed that the government "has decided not to proceed with the p


The government has introduced a high number of measures to ensure that the UK tax system becomes a simple and transparent one, explains the CIPP’s Diana Bruce.


The government’s attempt to deflect criticism of senior civil servants using personal services companies to avoid tax symbolises why the UK tax system is so chronically complex.


HMRC has issued a consultation paper setting out proposals to tighten IR35 compliance by requiring organisations engaging “controlling persons” through personal services companies to deduct income