​Off payroll working in the Public Sector

    The autumn statement confirmed that the new rules on off payroll working in the private sector will come into force from 6 April 2017. To achieve this Finance Act 2017 will insert a new Chapter 10 into the existing intermediaries (IR35) legislation.
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    SDC & HMRC

    HMRC’s updated guidance on the application of the Supervision Direction and Control (SDC) rules were released on 6 April 2016.
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    First MSC case finally heard!

    It might seem strange, but, the first appeals under the Managed Service Company (MSC) legislation have only been heard by the First-Tier Tax Tribunal (FTT) in the last few weeks, despite the legislation coming into force back in 2007!
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    Travel and subsistence expenses

    From 6 April 2016 changes to legislation removed the right of employees who are engaged through third parties and are subject to supervision, direction or control to claim travel and subsistence expenses.
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