PSCs, IR35, MSCs and employment intermediaries

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent PSCs, IR35, MSCs and employment intermediaries content

Q&As
Under the post-April 2021 off-payroll working rules, when will there be an obligation to provide a status determination statement?Under proposed...
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17th Sep
Precedents
Status determination disagreement process—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Status...
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17th Sep
Precedents
Client size confirmation—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Off-payroll working (IR35):...
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17th Sep
Precedents
Status determination statement—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Status determination...
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17th Sep
Practice notes
IR35—off-payroll workersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the...
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Produced in partnership with David Smith of DLA Piper 17th Sep
Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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17th Sep
Practice notes
Onshore employment intermediaries—income tax provisionsThis Practice Note explains the income tax provisions that apply to onshore employment...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 17th Sep
Practice notes
Managed service companies and the anti-avoidance legislationWhat are managed service companies?Many individual workers supply their services to...
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17th Sep
Practice notes
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
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17th Sep
Practice notes
IR35—history, developments and key difficultiesThe anti-avoidance legislation known as the 'intermediaries legislation' or, more commonly, 'IR35'...
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17th Sep
Practice notes
IR35—the general regime—practical considerations for personal service companiesThe general IR35 regime applies where an individual worker provides...
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17th Sep
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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17th Sep
Practice notes
Offshore employment intermediaries—income tax provisions and key practical considerationsThis Practice Note explains the income tax provisions that...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 17th Sep
Practice notes
Personal service companies—the key benefits and key tax considerationsCoronavirus (COVID-19): in light of the coronavirus crisis, the government has...
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17th Sep
Q&As
What is the VAT status of a chiropractor who provides services to a clinic via a personal service company?A supply of services is defined in the Value...
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16th Aug
Q&As
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
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16th Aug
Q&As
Do regulated care homes fall into the category of ‘public authority’ for the purposes of the IR35 rules applicable to off-payroll working in the...
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16th Aug
Q&As
Can a Limited Liability Partnership be an intermediary for the purposes of the off-payroll IR35 regime?The off-payroll IR35 regime applies to...
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16th Aug
Practice notes
Managed service companies—the deemed employment payment or attributable earningsWhere the managed service company legislation applies, the managed...
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15th Aug
Practice notes
Onshore employment intermediaries—key practical considerationsThe onshore employment intermediaries legislation broadly applies when an onshore...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 15th Aug

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