EMPLOYMENT TAXES

Reform is needed to ensure that the levy does not become a white elephant, writes Simon Fennell (Shoosmiths).

Constantine Christofi (RPC) comments on the latest IR35 setback for HMRC.

This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).

HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.

Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.

Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors. 

Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.

Ian Hyde and Chris Thomas (Pinsent Masons) explain why employment tax compliance is a significant risk area for the new corporate criminal offences of failing to prevent the facilitation of tax evasion.

A recent High Court case considered the thorny issue of the exercise of discretion in a share option contract.