Budget: VAT roundup

Changes made (or signalled) to thresholds, EU imports, vouchers and refunds. Two-year threshold freeze  In response to the announcement of a VAT simplification by the Office of Tax Simplifcation (OTS) earlier this month, the chancellor has decided to freeze the VAT...

New consultation on IR35 rules

HMRC announces consultation on extending the ‘off payroll working’ rules to the private sector.  The government reformed the off-payroll working rules (known as IR35) for engagements in the public sector in April 2017. The Autumn Budget Report 2017 states that early...