Tag Archives: PSC

HMRC Want to Keep IR35

A paper from HMRC last week claimed the compliance costs of IR35 at an estimated £16m as against revenue protected it is said of £550m. It follows a Parliamentary House of Lords committee report on personal service companies (PSC) last … Continue reading

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Construction Industry Scheme and HMRC Guidance on New Agency Rules

HMRC this week published guidance on the agency rules in place from April 2014. What caught my eye as a tax barrister was HMRC’s views on the interaction with the Construction Industry Scheme (CIS). HMRC say a CIS worker will … Continue reading

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