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False self-employment

HMRC’s fixation with non-payroll labour and false self-employment

False self-employment is again being targeted. Advisers should respond to the latest HMRC consultation

ALLISON PLAGER is not impressed with HMRC’s idea of consultation on false self-employment in the construction industry

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Double cab pick-up vehicles to be treated as cars Various aspects of capital gains targeted Reforms planned for employee trusts Umbrella companies’ tax responsibilities reformed Deadline dates for December 2024

Deadline dates for December 2024

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Permission granted to cross-examine officer Annex was suitable for use as a dwelling Access to utilities was not the deciding factor No special circumstance for non-payment Limited liability partnership was carrying on a business

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