Tax

• Part-Time Football Referees Are Self-Employed, Tax Tribunal Rules

  • Posted27 July 2020

  Part-time referees who officiate at professional football matches on a game-by-game basis are not employees. Confirming their self-employed status in a guideline case, the Upper Tribunal (UT) noted that they...

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• Continued Controversy Over Delayed IR35 Tax Reforms

  • Posted29 June 2020

  The House of Lords has produced a damning report into the intended changes to the IR35 off-payroll working rules. In response to the coronavirus pandemic, the reforms have been...

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• Twelve-Month Delay for IR35 Tax Reforms

  • Posted29 May 2020

  Controversial changes to the IR35 off-payroll working rules have been shelved until April 2021, in response to the coronavirus pandemic. The government is delaying the reforms for a year...

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• Dishonest Tax Evasion – Directors Cannot Hide Behind the Corporate Veil

  • Posted23 April 2020

  Directors who are complicit in dishonest tax evasion cannot use the corporate veil to escape the consequences of their wrongdoing. The point was powerfully made by a case in which...

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• Government Reviews Off-Payroll Rule Change Implementation

  • Posted26 March 2020

  The government has launched a review into the implementation of forthcoming changes to the off-payroll working rules. Intended to address concerns from businesses about the changes, the review will...

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• Cricket Club Pays Price for VAT Zero-Rating Blunder on New Pavilion

  • Posted13 February 2020

  The law relating to VAT zero-rating in connection with construction projects is highly complex and the consequences of making a mistake can be severe. In one case, a cricket club...

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