Reverse Charge for VAT Delayed Until 2020

  Earlier in the year, we told you all about a new measure by HMRC relating to the reverse charge of VAT for building and construction services that was due to come into effect on 1 October 2019. It was…

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IR35 – Key Points from HMRC’s Draft Finance Bill

On the 11th July HMRC released their Draft Finance Bill outlining the implementation of IR35 in the private sector. We’ve run through the key points below.   What we know from the draft legislation:   The changes will come into…

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HMRC IR35 – Draft Finance Bill July 2019

HMRC have released the draft Finance Bill 2020 which includes amendments to the off-payroll working rules which are due to come into force from April 2020.  The draft Finance Bill includes amendments to the Income Tax (Earnings and Pensions) Act…

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Reverse Charge for Building and Construction Services

  Who will be impacted by the changes? Businesses that are involved in the buying and selling of construction services are likely to be affected. It will not apply to zero-rated supplies of construction services.   What are the changes?…

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HMRC IR35 Consultation – 2019

HMRC has released a consultation on the off-payroll working rules which are due to come into force from April 2020. The government had previously announced, in the Budget 2018, that the reforms will be enacted ahead of 2020. The purpose…

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