Contractor’s guide to off-payroll (IR35) Published: 14 July 2020 This is a basic guide for contractor’s on IR35 and the off-payroll working regulations (OP21). This… Read More »EST Update. July ’20 Monthly Round Up
HMRC v. Kickabout Productions Ltd [2020] UKUT 216 (TCC) Kickabout Productions Ltd (“KPL”) is a ‘personal service company’ owned by Paul Hawksbee, a radio presenter… Read More »Case law: HMRC win Kickabout appeal
Hearing date: 21-22 July 2020 Uber BV and others (Appellants) v Aslam and others (Respondents) [2020] UKSC 2019/0029 Issue(s) Whether the Respondents were “workers” providing… Read More »Case law: Uber in the Supreme Court
Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break? Judith Freedman Summary: The Coronavirus pandemic has highlighted major flaws in our… Read More »Employment Status Report: Judith Freedman
Evaluation update and stock take of OTS work on corporation tax, personal service companies and self-employed people’s taxation On 26 March 2020, following his announcement… Read More »OTS: stock take on the self-employed