IR35 private Sector Reform (Update May 2019)

Our submissions on the off-payroll consultation David Kirk & Co. Ltd have made the following submissions to HMRC in response to the off-payroll consultation: General comments We believe that making the client, rather than the contractor, responsible for PAYE matters is in general terms the right way to go. However how it is done matters […]

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On May 22, 2019, posted in: Articles by

IR35 private sector reform

How to reform IR35, keep the Exchequer in funds, and avoid the hassle that comes with the current private and public sector regimes On May 18th 2018 HMRC published a consultation document proposing to extend the current public sector regime to the private sector. My own view is that this would be disastrous and unworkable.I do […]

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On July 30, 2018, posted in: Articles, IR 35 by

Carry on consulting

David Kirk 12 August 2015 Dialogue about making IR35 work has been ongoing for the past four years, but to very little effect. Related articles Do you work for me? Controversy continues Are you in control? KEY POINTS The government wants to improve the effectiveness of the IR35 legislation. HMRC have issued a discussion document. […]

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On August 18, 2015, posted in: Articles, IR 35 by

Employment status – proposals for change

The Office of Tax Simplification has published (on 3 March 2015) a report “into simplifying the difficult issue of how to determine whether a worker is employed or self-employed for tax purposes”. In this analysis, our guest blogger David Kirk – author of Employment Status: The Tax Rules – welcomes the report as a serious analysis of […]

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On March 5, 2015, posted in: Articles, Company Tax, IR 35 by

Travelling expenses – Our submission in response to HMRC’s 2014 discussion document

David Kirk & Co. Ltd. welcome the opportunity to respond to HMRC’s discussion document Employment Intermediaries: Temporary workers – relief for travel and subsistence expenses. The firm is a specialist consultancy in the field of employment intermediaries and personal service companies which make up over half its business. It director, Mr David Kirk, is the […]

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On February 16, 2015, posted in: Articles, Company Tax, Employment, IR 35 by

Autumn statement submission: David Kirk calls for the abolition of employers’ NI.

The Treasury has asked for original and innovative ideas to be included in the Autumn Statement (see https://www.gov.uk/government/news/autumn-statement-2014-have-your-say). David Kirk submitted the following. I understand that the Treasury is seeking original and innovative ideas for the Government’s Autumn Statement. As to my credentials for this proposal, I am a Chartered Accountant and Chartered Tax Adviser […]

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On October 13, 2014, posted in: Articles, Company Tax by

Why cant I go on the CIS

It is a common misconception that anyone working in the construction industry can decide for himself whether he can go ‘on the tools’ (i.e. be paid as self-employed under the Construction Industry Scheme) or ‘on the books’ (be paid as employed under PAYE).  No more can the construction company decide for itself which it is […]

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On February 20, 2014, posted in: Articles by

Personal PAYE

A client who is a UK taxpayer is employed in this country as the representative of an overseas business. The client works on his own initiative from an office in his own home, but how is his income tax liability collected? My client is a UK citizen who works as the UK representative of a […]

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On July 17, 2013, posted in: Articles by

Bringing up baby

A couple regularly engage the services of a babysitter, but are unsure of her employment status. Should they be concerned by the introduction of real-time information? I am a full-time employee for a mid-tier firm of accountants. I have been looking at the real-time information (RTI) rules in order to bring some of my clients […]

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On February 6, 2013, posted in: Articles by

Pay day by day tax relief models

Pay day by pay day tax relief models

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On November 1, 2012, posted in: Articles by