HMRC caught offside

It is usually a game of two halves, but in Professional Game Match Officials v HMRC [2020] UKUT 0147, HMRC were not able to win either half and at the final whistle in this case, the result was clear: Taxpayer 2 vs HMRC 0. The result was great for the taxpayer but what will please.. read more →

Off payroll working tax handbook

Earlier in the year, one of the directors of Marble were asked to write a tax book for Bloomsbury Publishing about people that work “off-payroll”. The purpose of the book was to set out and analyse the law surrounding engaging people on a self-employed basis – whether they be sole-traders, have their own limited company.. read more →

HMRC wins case against presenter

HMRC won their first battle over the employment status of a TV presenter. Christa Ackroyd Media v HMRC is the first case to go to the tax tribunals regarding a presenter in HMRC’s pursuit of the media industry. HMRC currently have a considerable number of live enquiries into the employment status of people in the media.. read more →

Future of self-employment

Not a week goes by at the moment without questions being raised about the law surrounding employment status. A couple of weeks ago Deliveroo were in the news for successfully showing the individuals they engage are not “workers” – a problem that Uber are currently appealing. On the 15th November the Work and Pensions and Business, Energy.. read more →

Using Ltd Co Contractors?

There have been many reports that a change is on the horizon for companies that pay limited company subcontractors. Companies could soon be liable for the tax and national insurance due to HMRC if the limited company contractors they engage should have in fact been employed. As it currently stands in the private sector, if an.. read more →