The cost of late tax payments and late filing a self assessment tax return
The cost of late tax payments and late filing a Self Assessment Tax Return Many contractors will be relieved that they have filed their 2011-12 Self-Assessment Tax Returns before the final deadline date of 31 January 2013. Others may be in the position of not having filed their return within this time and they will […]
Working in the UK for non-UK contractors
Working in the UK for non-UK contractors The UK can offer attractive opportunities for contractors who are non-UK and non-EU citizens. The first step towards these opportunities is to get a visa giving the contractor the right to work in the UK. Without a valid visa a contractor can be removed from the UK, may […]
Employment regulations and AWR?
Employment regulations and AWR? I get confused between Employment regulations and AWR (Agency workers directive). What are the key points about the Employment regulations and why do agencies want me to opt out? Should I opt out? Is this the same set of rights I may be entitled to under AWR? Employment Regulations The […]
Personal Service Company – Tax returns
Personal Service Company – Tax returns Answering the question about PSC (personal service companies) when I complete my personal tax return. Do I have an IR35 issue when I tick this box as a “yes”. Is it anything to worry about? Or is it just a simple “yes” answer? What is the definition of a […]
VAT – Could you be paying too much? Flat Rate VAT?
The benefits and burdens for contractors of the flat rate VAT scheme Paul Gough, Managing Director of Intouch Accounting, the personal online accounting adviser for contractors and freelancers, looks at the pros and cons of adopting a flat rate scheme, and explains more about how the scheme could affect contractors’ take home pay. The flat […]
AWR – could you lose out? Introduction to AWR
Introduction to AWR By now you’ve probably heard the abbreviations AWD or AWR, which are often used interchangeably – AWD being the Agency Workers Directive and AWR, the Agency Workers Regulations. But, do you know what it’s all about and, most importantly, do you know if it affects you and, if so, what actions do […]
MBF Design Services Limited vs HMRC (2011)
This case solidified the notion that it is important to consider each element of IR35 separately (for example: substitution, control and mutuality of obligation) as the failure of HMRC to win on any count will ultimately defeat their case. This decision was made despite the lack of reference to a specific project or body of […]
Primary Path Ltd v HMRC (2011) TC01306
Background Primary Path Limited (“Primary Path”) was incorporated in May 2000 by director and shareholder Mr Phil Winfield and began trading in October 2000. Primary Path Limited was set up to provide software development services to the Pharmaceutical Industry, primarily Oracle Database software development. Mr Winfield’s expertise is in the design and development of database […]
JLJ Services Limited v HMRC (2011) – FTTT
Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company, JLJ Services Limited (“JLJ”) between 2000 and 2007. After attending a telephone interview, Mr Spencer originally agreed a 6-month engagement commencing in May 2000. Prior to this, Mr Spencer was out of work. He was […]
Marlen LTD V HMRC (2011)
Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering, design and drafting services to JCB. The engagements subject to appeal involved two divisions of JCB who Marlen provided services to, through the Recruitment Agency, DDC Precisions Limited (“DDC”). Between April 2003 and January 2004 […]