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Briefing quick find:

The Trust Registration Service (TRS)

As part of a wider system of reforming taxation HM Revenue & Customs (HMRC) is gradually implementing changes to move tax reporting online. The digitisation of HMRC reporting, combined with more stringent anti money laundering rules and demands for transparency…

The sting in the tail in the Finance Act 2020

The sting in the tail in the Finance Act. Are the walls closing in on key stakeholders? The Finance Act 2020 (“Act”) came into force on 22 July 2020 bringing with it the re-introduction of the Crown Preference (See Changes to…

Changes to The Return of Crown Preference

On 1 December 2020 the government enacted the Finance Act 2020 (The Act) bringing with it the return of Crown Preference. We are already seeing the wide-ranging ramifications not just for creditors in insolvency proceedings but also for those businesses…

Are referees employees? The appeal 

Here is something a bit different from the recent Covid-19 news, but significant for those advising on employment status, particularly IR35. In 2018, I wrote about the First-Tier Tax Tribunal’s decision to determine a specific group of referees as self-employed…

Imminent changes to employment law

Employment law is a rapidly changing arena, therefore we have set out a list of some of the imminent changes that will affect employers and individuals in the coming months. Note: this article contains no mention of events due to…

Budget 2018 – What does it mean for individuals?

On 29 October 2018 the Chancellor of the Exchequer presented the Budget 2018. We have compiled the highlights and key points that individuals should note. Budget highlights for private clients The personal allowance will be raised to £12,500 from April 2019, one…

Are referees employees?

No – according to the First Tier Tax Tribunal. Background HMRC argued that the Professional Game Match Officials Limited (PGMOL) was the employer of a group of football referees, and therefore there was income tax and NICS due. The principal issue in the…