Survey reveals continued IR35 concerns for UK businesses
HMRC introduced the 'off-payroll working rules', commonly referred to as the 'IR35 rules' in 2000, to tackle situations where some contractors took advantage of the tax efficiencies of providing their services through their limited company or another type of intermediary, when in practice they essentially worked as an employee. As such, the IR35 rules apply if the contractor would be an employee if there was no intermediary. Where the IR35 rules apply, a contractor will be 'inside IR35' and like an employee, they will face an income tax and National Insurance contribution burdens. Those 'outside IR35' do not face this. |
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Non-Domestic Rates – Significant Court of Appeal Judgment for the Property Guardian Sector
London Borough of Southwark v Ludgate House Ltd & Anor (2020) EWCA Civ 1637
Ludgate House Limited (“LHL”), the owner of Ludgate House, has been in a longstanding dispute with Southwark over the rates to be paid on the office block. |