Response to the off payroll working in the private sector consultation

    Following on from our previous update we have compiled our response to the IR35 consultation (Off payroll working in the private sector, closing date 10 August 2018). We provided our responses based on our experience of dealing with contractors, agencies and end client organisations and looking at what has already taken place in the public sector.
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    National Minimum Wage Compliance

    It is clear that compliance with the NMW rules is extremely high on the Government agenda, and we have seen a substantial increase in calls from advisers on this subject. Given that all complaints notified to HMRC are investigated, coupled with the punitive penalty regime, it is a risk area that advisors should be discussing with their clients.
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    MOO: a moot point?

    This month HMRC released its opinion on Mutuality of Obligation (MOO) and their reasoning as to why it may no longer be of relevance to an IR35 or status enquiry.
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    Response to Royal Mencap Society v Tomlinson-Blake

    In Royal Mencap Society v Tomlinson-Blake, the Court of Appeal has reversed the judgement of an earlier tribunal, which had determined that care providers must pay National Minimum Wage (NMW) to care workers for all the hours where they were available on a sleep-in shift, even when not performing work.
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    Don't gamble with the taxman, protect you and your clients today!

    Cross tax enquiries are on the increase. Since HMRC came into being, with the merger of Inland Revenue and Her Majesty’s Customs and Excise in 2005, there has been a greater desire for the departments to work more closely. What began with small joint-working teams dealing with ghosts and moonlighters has now moved into the main-stream resulting in the working of cross-tax enquiries by the Wealthy and Mid-Sized Business Compliance Directorate (WMSBC).
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    Insurance Distribution Directive

    The Insurance Distribution Directive (IDD) comes into force on 1st October 2018. The purpose of the Directive is to protect customers who are buying general insurance; this includes the purchase of fee protection insurance.
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    OTS capital allowances consultation update

    The Office of Tax Simplification (OTS) published its long awaited consultation report on the simplification of the capital allowance system on 15 June 2018. The report extended to 88 pages and concluded that the replacement of capital allowances with accounting depreciation, although beneficial, would be a highly disruptive undertaking. Rather than a complete overhaul of the system, the report recommended a number of smaller amendments.
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    IR35: How do HMRC deal with the review when the end client has been taken over or bought out?

    We are currently dealing with a number of cases where the Personal Service Company's (PSC) end client has been either taken over or bought out by a third party. In these cases HMRC are attempting to approach the new owners to try and obtain information from them regarding our client’s day to day working practices. We are challenging HMRC and questioning the legality of this approach since in our opinion HMRC is seeking to obtain information regarding a period of time prior to the current owner’s legal ownership of the business.
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