Burchmore | Off-Payroll Tax Handbook | Buch | sack.de

Burchmore Off-Payroll Tax Handbook

Erscheinungsjahr 2021, 376 Seiten, Kartoniert, Paperback, Format (B × H): 156 mm x 234 mm
ISBN: 978-1-5265-1211-6
Verlag: Bloomsbury Publishing PLC

Burchmore Off-Payroll Tax Handbook

Off-Payroll Tax Handbook is an indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021.

A useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime, this title provides guidance on handling IR35 status determination challenges, as well as providing steps needed to prevent costly disputes. Through the use of examples, flow charts and case studies, it outlines key employment status cases and illustrates how both public and private sector rules will apply for different types of individual engagements.

Key cases include:

- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497
- Market Investigations Ltd v Minister of Pensions and Social Security [1969] 2 QB 173
- Hall v Lorimer [1993] 1 WLR 939
- Autoclenz Limited v Belcher [2011] UKSC 41
- Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC)
- Christianuyi Limited & Others v HMRC [2019] EWCA Civ 474


Weitere Infos & Material

Chapter 1: Outline and recent developments
Chapter 2: Employment status
Chapter 3: Agency workers
Chapter 4: Umbrella companies
Chapter 5: Managed service companies
Chapter 6: IR35: Personal service companies
Chapter 7: IR35 for work at small private organisations
Chapter 8: Public sector work
Chapter 9: Private sector medium and large organisations
Chapter 10: IR35 case law
Chapter 11: Practical issues

Burchmore, Kye
Kye Burchmore is a director at Trinity Tax Ltd, a tax consultancy practice with expertise in IR35, employment status, agency legislation and the Managed Service Companies legislation. Kye specialised in tax law after completing his post-graduate diploma in legal practice in 2006. He has extensive experience in advising and defending companies under HMRC enquiry across many different sectors.

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