There is an exclusion from qualifying for the Employment Allowance, set out in s.2(4) N
A group representing self-employed taxpayers has called for a full merger of income tax and national insurance contributions and suggested the creation of a new “freelancer limited company” str
IR35 creates uncertainty around contractors’ tax status, according to a survey of AccountingWEB members, with 58% of respondents indicating that clients found determining employment status to b
The Office of Tax Simplification is seeking views on where the complexities lie in determining someone’s employment status for tax purposes.
HMRC has published a further reminder that personal service companies and other intermediaries who have operated an IR35 concession to delay making a final return and payment for 2013/14 have u
HMRC is to withdraw the business entity tests (BETs) intended to help taxpayers assess whether they might be caught by the IR35 legislation, after a review conducted by the IR35 Forum found tha
The protection of limited liability is the most commonly cited reason for incorporating a business, according to research conducted by Ipsos MORI for HMRC that may be seen to add weight to call