EST Update. July ’20 Monthly Round Up

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 10 page guide will take you through the origins of IR35, what the off-payroll reforms are, the employment status test and much more.

OTS: stock take on the self-employed

Published: 20 Jul 2020

Evaluation update and stock take of OTS work on corporation tax, personal service companies and self-employed people’s taxation.

Employment Status Report: Judith Freedman

Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break? Judith Freedman

Published: 20 July 2020

The Coronavirus pandemic has highlighted major flaws in our tax and benefits systems. One particular issue is that of employment status and the differential amounts of tax and National Insurance paid by people providing their labour through different legal structures. Different structures also lead to varying administrative arrangements, making it hard to treat people in a similar fashion. Hopefully now is the time for radical reform of the tax and National Insurance system in order to align the treatment of all those who supply labour, whatever legal arrangements they happen to use.

Following on from previous reports that the author has written on this subject, Judith discusses what the government might do if they make any changes to the taxation of the self-employed.

Case law: Uber in the Supreme Court

Uber BV and others (Appellants) v Aslam and others (Respondents) [2020] UKSC 2019/0029

Published: 22 July 2020

  1. Whether the Respondents were “workers” providing personal services to the Second Appellant.
  2. If the Respondents were “workers”, what periods constituted their “working time”.

Judgement has not been handed down yet.

[relib] OTS Stocktake – PSCs and employment rights – 230720

Published: 24 July 2020

Downloadable article by Rebecca Seeley Harris on what the OTS might be looking at in terms of simplifying the taxation of the self-employed and personal service companies.

Case law: HMRC win Kickabout appeal

HMRC v. Kickabout Productions Ltd [2020] UKUT 216 (TCC)

Published: 24 July 2020

This is an appeal against the Decision of the FTT that held that Mr Hawksbee was not a deemed employee and, therefore, was not liable for the tax HMRC claim was owed. 

HMRC appealed the Decision on eight grounds.  One of the main areas for argument was Clause 8 on mutuality of obligations.

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