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employment status

Why a statutory employment test?

Navigating employment status

Time to wake up

The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.

The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.

Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.

EMS (Independent Accident Management Services) (TC4006)

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Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?

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Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required Downloaded return forms will be accepted by HMRC

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Deadline dates for November 2024

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Lack of privacy for annex to be a single dwelling Anonymisation permitted due to risk to family overseas Rules of the scheme must be followed Same income taxed twice in error Repairs did not affect suitability for use as a dwelling

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This week's opinion: 17 October 2024 Business owners considering exit strategies Employment expense claims must be made by post Registration guidance for private schools published Confirmation of agent codes required

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