Be careful what you wish for

Do we want a general anti-avoidance rule? DAVID KIRK thinks not KEY POINTS  A suitable quid pro quo for the GAAR?  Importance of a clearance system.  What is reasonable tax planning?  Effect of a GAAR on income shifting – Arctic Systems.  Corresponding non-abusive arrangements. We are all in favour of […]

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On January 25, 2012, posted in: Articles by

IR35

Congratulations to the Professional Contractors Group, who have wheedled out of the Government some interesting statistics on just how ineffective the IR35 legislation is.  In the 2010/11 tax year HMRC opened only 23 investigations into whether IR35 should be operated.  This was up on 2009/10 (12 investigations) but a considerable reduction on 2007/08 (104) and […]

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On November 16, 2011, posted in: Articles, IR 35 by

How to cut your VAT bills and have some very satisfied clients

If you are an intermediary (employment agency or umbrella company) supplying clients who can’t get their VAT back, how about not charging it in the first place?  These clients might be public sector bodies (central and local government and the NHS), any other healthcare providers, charities, schools, banks and insurance companies. Until 2009 HMRC operated […]

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On November 16, 2011, posted in: Articles by

Employment status: the Supreme Court tears up the contract in the Autoclenz

In the landmark case of Autoclenz Ltd v. Belcher, the Supreme Court has endorsed the approach of lower courts in looking behind the written contract in employment cases to see what was actually going on.  Autoclenz said that its car valeters were self-employed, although they had never worked for anyone else for years and years.  […]

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On October 19, 2010, posted in: Articles by