RTI and what it means for harvest casuals and casual beaters

The NFU and CLA have come to an agreement with HMRC for harvest casuals and casual beaters on how their tax is treated. Whilst the agreement allows the employer to pay the individual without any deduction of tax, it does not mean that the payments are not subject to tax and HMRC will contact the individual to […]

Internships: When Does NMW Apply?

HMRC have been reviewing unpaid internships which may have different National Minimum Wage (“NMW”) rules depending on the exact internship itself. It is therefore best to know the differences before HMRC comes visiting to tell you. Outside the NMW Rules The following fall outside of the NMW rules: Students – being those doing work experience […]

Is It “Auf Wiedersehen Pet” To Accomdation Costs?

This case centres around the ‘wholly and exclusively’ test for determining whether self-employed travel, subsistence and accommodation expenses are allowable deductions for tax purposes. Mr Healy is a well-known actor who entered into a contract to appear in a musical production in London. As Mr Healy resides in Cheshire, he rented a flat in London […]

New Creative Sector Relief For TV and Animation Production Companies

New reliefs are available to companies within the “creative sector” from 1 April 2013. The creative sector reliefs will provide tax advantages for companies engaged in high end TV programme production, animation production and video game development. The scheme will be administered by the new HMRC Creative Industry Unit and the detail of the scheme […]

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