A Picture of Richard Verge - Tax Director

If HMRC are genuine in their desire to crack down on the inherent unfairness in the system they should make the employer once again responsible for all penalties under IR35. Faced with having to accept the risk of HMRC penalties, employers would likely stop insisting on employees setting up service companies and the problem would probably disappear overnight. The playing field would once again be levelled.

BBC paying their high earners through service companies – why is this a problem?

A Picture of Graeme Blair - Partner

HMRC are proposing introducing special procedures for partnerships, jointly owned property and sub-contractors in the construction industry whereby one person is made responsible for providing information which will then automatically be added to the individual partner’s/joint property owner’s/ sub-contractors digital account.

Making Tax Digital: Bringing business tax into the digital age