The Supreme Court has recently found some Uber drivers were ‘workers’ rather than ‘self-employed’ for employment law purposes. In this article we explain what this means and also look at why headlines such as ‘Supreme Court's decision means drivers should be considered as workers entitled to holiday...
As we approach the introduction of the off-payroll working rules from 6 April 2021, this article summarises the support available from HMRC to help you prepare. Guidance is also available from LITRG if you are considering moving away from working through a limited company due to the new rules. ...
The March 2021 Budget set out a three-part plan with the aim of protecting jobs and livelihoods. The UK Government committed to continue doing whatever is necessary to support British people and businesses through the coronavirus pandemic. The Chancellor said that once the country is on the road to ...
In the next step along the ‘Making Tax Digital’ path, HMRC are considering what Making Tax Digital for Corporation Tax should look like in their consultation document published in November 2020 ...
The Low Incomes Tax Reform Group (LITRG) welcome the announcement of additional funds for HMRC’s compliance work in today’s Budget but point out that the two main areas earmarked for money – Job Retention Scheme fraud and the loan charge – contain intricacies that need specialist case handling....
Taxpayers may be disappointed by today’s Budget announcement that the personal income tax allowance will be frozen at £12,570 from the 2021/22 tax year, through to 2025/26.1 Depending on wage inflation over those five tax years, this could result in people paying more income tax in r...