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Briefing quick find:

How could Covid 19 affect my Tax Residency Status?

Individuals across the world have experienced restrictions on their freedom of movement following the outbreak of Covid 19. Naturally, such constraints can be highly disruptive to people’s lives, but they may also impact on an individual’s tax residency, and even…

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…