HM Revenue and customs forms

Lessons from HMRC v Kickabout Productions Ltd

Lessons from HMRC v Kickabout Productions Ltd Key Contact: Claire Knowles Author: Rebecca Mahon The Upper Tax Tribunal has overturned a decision of the First Tier Tribunal regarding the IR35 rules, finding in favour of HMRC. In its comprehensive judgment, the Upper Tax Tribunal provides a masterclass in determining employment status for tax purposes. Employment...
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Be Prepared for IR35

All sorts of things have had to be postponed this year. Sporting events, weddings, and, yes, IR35 reform. Previously scheduled to come into force on 6 April 2020, legislative reform of the off payroll working rules, also known as IR35, was delayed due to uncertainty and disruption caused in the early months of the Coronavirus...
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