This ebullient is about

  1. Offshore employers and Tax/NI guidance
  2. Entity tests – IR35
  3. Unpaid CGT on Property transactions
  4. Child benefit
  5. One-stop VAT
  6. Holiday pay


Offshore employers
Guidance on the tax and National Insurance rules for offshore employment intermediaries that employ people working on the UK continental shelf has been published by HMRC


Entity tests – IR35
Following advice from the IR35 Forum, HMRC have decided to withdraw the business entity tests that businesses can take to self-assess their risk of IR35. This is because the tests were little used and were failing to fulfil their intended purpose.


Unpaid CGT on Property transactions
Using information from the Valuation Office, an HMRC taskforce will target those in the south west and south Wales who have sold one or more properties and have not paid capital gains tax or disclosed rental income


Child benefit
HMRC have published a factsheet explaining the special child benefit rules for those coming to the UK from abroad or leaving the UK permanently or temporarily.


One-stop VAT
From 20 October 2014, businesses supplying digital services across the EU could register for a new online VAT service. By using the VAT Mini One Stop Shop (VAT MOSS), suppliers will not need to register in separate EU countries where they do business.


Holiday pay
The employment appeal Tribunal has recently Held that holiday pay Calculations should include Regular non-guaranteed Overtime. However, the ability to make historical claims is Limited. Permission has been given for an Appeal to be made