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  • How Brexit will affect the taxation of Spanish holiday homes
    on January 1, 1970 at 12:00 am

    Alistair Spence Clarke, founding partner of Spence Clarke & Co. in Marbella, Spain, explains how Brexit will affect the taxation of Spanish holiday homes and investments. This includes rental income, inheritance/gift tax and deferral of exit tax among other points. […]

  • TAXguide 14/19: IR35 New tax rules
    on January 1, 1970 at 12:00 am

    This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation. […]

  • Off-payroll working (IR35) in the public sector
    on January 1, 1970 at 12:00 am

    Given the numerous ways in which working engagements using a personal service company (PSC) within the public sector can be carried out, the rules about tax and NICs for off payroll working – also referred to as IR35 – and further changes to those rules from April 2020, should be understood by anyone working in or with that sector. […]

  • Off-payroll working (IR35) by medium or large entities in the private sector
    on January 1, 1970 at 12:00 am

    Given the numerous ways in which working engagements using a personal service company (PSC) for a large company or other entity in the private sector can be carried out, the new rules from April 2020, about tax and NICs for off payroll working (OPW) – also referred to as IR35 – should be understood by anyone working in or with that sector. […]

  • Actors and other production workers' employment status in the media industry
    on January 1, 1970 at 12:00 am

    Currently HMRC recognises as self-employed people who are ‘in business on their own account’. Will the new off-payroll working (IR35) rules inadvertently move the goalposts on employment status in a way that will have a particular impact on the media industry? […]