HMRC – Fraud Warning
HMRC has warned of new fraudulent models emerging in the market, claiming to reduce employment costs through ‘tax credits’ offset through acquired third-party businesses. Disguised as payroll providers, intermediaries, umbrella solutions, or back-office providers, they assert to use tax credits to offset employment taxes such as PAYE and National Insurance by operating the payroll thereby, […]
The Winchester case – an IR35 lesson for HMRC if friction to be avoided
Recent reports involving a claim by the contractor Susan Winchester (Ms. W) for holiday pay deserve more analysis. The reports, published by Contractor Calculator (CC) and on the IPSE website, state that Ms W received an out of court settlement on the day of an Employment Tribunal hearing for her claim for unpaid holiday pay based on the fact that she was an agency worker, the claim apparently having been made under the Agency Worker Regulations.