It’s now a year since major change to the off-payroll working (OPW) rules. The OPW regime requires a decision on employment status to be made for tax purposes, broadly analogous to the decision required by the IR35 regime for those working through an intermediary, typically a personal service company. Continue reading “IR35 and off-payroll in 2022”
Quarterly news
The Help to Grow scheme and the 50% discounts on approved software
The government’s Help to Grow: Digital scheme offers a 50% discount, to a maximum of £5,000, on a range of approved software. Continue reading “The Help to Grow scheme and the 50% discounts on approved software”
Basis period reform could impact your tax bill
Tax year 2023/24 brings important adjustments to the way tax liability is calculated for unincorporated businesses. The change is called basis period reform. Continue reading “Basis period reform could impact your tax bill”
Employers advised to risk assess minimum wage payments
New minimum wage rates took effect from 1 April 2022. There is, however, much more to minimum wage compliance than simply taking an annual increase on board.
Continue reading “Employers advised to risk assess minimum wage payments”
What you need to know about the Pimlico Plumbers holiday pay case
The employment status and associated rights of the workforce of Pimlico Plumbers Ltd have been battled out at the highest judicial levels for years. There is now another verdict. Continue reading “What you need to know about the Pimlico Plumbers holiday pay case”
A guide to the Spring Statement 2022
‘The Chancellor will not make significant tax or spending announcements at the Spring Statement, unless the economic circumstances require it.’ Continue reading “A guide to the Spring Statement 2022”
The Health and Social Care Levy and National Insurance change explained
Change to the National Insurance (NI) regime makes major demands on employers. It amounts to much more than making sure payroll systems are crunching the right numbers. Continue reading “The Health and Social Care Levy and National Insurance change explained”
Capital gains tax and property disposals
Autumn Budget 2021 reset the capital gains tax (CGT) clock for payments on disposals of UK land and property. Continue reading “Capital gains tax and property disposals”
