As announced at Budget 2015, the Financial Services and Markets Act 2000 (Collective Investment Schemes) (Amendment) Order, SI 2015/754, will allow social investment tax relief funds to be promoted direct to the general public in the same way as enterprise investment scheme funds with effect from
The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2015/789, relaxes the construction industry scheme compliance tests with effect from 6 April 2015 for all members of joint ventures where one member already has gross payment status.
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015.
The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations, SI 2015/607, clarify that the class 2 NIC treatment of inactive members of LLPs is the same as that of sleeping partners and inactive limited partners with effect from 6 April 2015.
Supply of care workers by an agency
Failed challenge of a PAYE determination
The Income Tax (Qualifying Child Care) Regulations, SI 2015/346, amend the references to ‘blind’ and remove the associated registration requirements with effect from 1 April 2015, for the purposes of the income tax exemption and NICs disregard for employer-provided childcare in respect of disable
The Office of Tax Simplification (OTS) has published its report into simplifying how to determine whether a worker is employed or self-employed for tax purposes.
The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company