Mental health is the leading cause of sickness, with 70 million days lost each year in the UK. Therefore, it is an important part of the jigsaw when thinking about boosting productivity and performance.
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.
The proposals are relevant to individuals and partnerships of individuals with unincorporated property businesses. It is proposed that the cash basis would also be available to eligible non-UK resident landlords.