Tax avoidance

Anti avoidance and employment taxation: an ET4B summary

Posted by David on November 01, 2014
HMRC, National Insurance, News articles, Payroll, Status / Comments Off on Anti avoidance and employment taxation: an ET4B summary

In recent months you may have read about the introduction of various anti-avoidance measures which have been introduced in April 2014. Examples include measures to target onshore and offshore employment businesses, as well as new rules to be considered for LLPs.

Unfortunately much of the material issued is highly complex, and (of necessity) somewhat long-winded. Whilst much of this seems disconcerting, for many readers it will be simply a case of ensuring they have a high-level understanding of each measure, and then focusing on any aspects of particular relevance to them.

With this in mind, ET4B has produced a number of individual summary guides, which outline in simpler terms (and hopefully in plain English) the key issue of each new measure, i.e. what behaviours etc each seeks to challenge, what is the potential result, how this interacts with other similar legislation, and (most importantly) who is likely to be liable if the particular rules etc apply. In order to put this into context, our guidelines also compare and contrast how each new measure ties in with certain other employment tax ‘anti-avoidance’ initiatives (some of which were brought in play a number of years ago).

We would invite you to click on the links below, in order to obtain our ‘bite sized’ summary of each measure.

IR35 Intermediaries Legislation
Managed Service Companies (MSC) legislation
Workers engaged by Onshore agencies on a ‘falsely self-employed’ basis
Workers supplied via Offshore agencies
Overseas loan schemes
‘Disguised remuneration’ legislation
Payments via Limited Liability Partnerships (LLPs) to ‘salaried’ members orĀ  partners

We hope you find this information of use. If you do require our input e.g. to help in understanding any of the measures in more detail, please contact us at ET4B.

Although the documentation reflects our current understanding, please also bear in mind that some of the legislation has yet to be enacted, and (in some areas) precise details and guidelines have yet to be clarified.


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