This broadcast provides an update on the key issues around NHS Pensions, clinicians using companies, basis period reform, and more
Changes To Off-Payroll Working From April 2020
The rules for individuals providing services to the public sector via an intermediary such as a Personal Service Company (PSC), changed from April 2017. The new rules shifted the responsibility for deciding whether the intermediaries’ legislation applied, known as IR35, from the intermediary to the public sector receiving the service (also known as the engager). …
What Lorraine Kelly Can Teach Locum GPs About Tax and IR35
by Laurence Slavin, Partner HMRC’s IR35 campaign which is designed to push individuals into employed roles rather than self-employed suffered a rather public defeat yesterday with Lorraine Kelly, the television presenter winning a case brought by HMRC. The judgment is interesting…..”for the time Ms. Kelly is contracted to perform live on air she is public …
What Lorraine Kelly Can Teach Locum GPs About Tax and IR35Read More