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HM Treasury’s IR35 review prompts further calls for delay

The U.K. government launched a review into implementation of planned reforms to the IR35 off-payroll working rules, as tax professionals published “a host of practical payroll and other issues” raised by the changes.

The review will gather evidence from individuals and businesses affected in order to ensure smooth implementation of the reforms, and will conclude by mid-February, HM Treasury said. It will also assess “whether any additional support is needed to ensure that the self-employed, who are not in scope of the rules, are not impacted.”

But the Association of Taxation Technicians responded by reiterating a call for the government to delay implementation until 2021 …

My news story for Tax Notes (paywall), January 8:

U.K. Treasury’s IR35 Review Prompts Further Calls for Delay

HMRC culture must be addressed, UK tax expert says

There is an urgent need to address the U.K. tax authority’s culture, and the government should set a timetable toward the regulation of all tax advisers, a leading tax professional said.

HM Revenue & Customs needs to be rebuilt in a way that “genuinely puts the taxpayer and [HMRC personnel] first,” Ray McCann, former president of the Chartered Institute of Taxation, wrote in Tax Journal on January 3.

McCann’s article echoed some of the concerns set out in Amyas Morse’s independent review of the loan charge, published on December 20, which made a series of recommendations intended to enhance trust in HMRC …

My news story for Tax Notes (paywall), January 7:

HMRC Culture Must Be Addressed, U.K. Tax Expert Says

Contributions to Tax Notes, December 2019

Brexit Bill Clears First Hurdle Amid Customs Concerns

Members of the U.K. Parliament passed the European Union (Withdrawal Agreement) Bill at its second reading, as the government brushed aside concerns over customs arrangements and the length of the Brexit transition period. The bill introduced on December 19 is intended to ratify the withdrawal agreement reached in October …

My news story for Tax Notes (paywall), December 23, 2019:

Brexit Bill Clears First Hurdle Amid Customs Concerns

Other contributions to Tax Notes Today International during December 2019 included:

U.K. Loan Charge Undermines Taxpayer Protections, Review Says
The U.K. government announced several changes to the controversial loan charge after a review backed the charge’s “essential purpose” but found that elements of it “go too far in undermining or overriding taxpayer protections.” Read more

‘Cross-border tax confusion’

UK tax professionals’ responses to consultation on new rules to implement an EU directive highlight the uncertainty Brexit has created over the direction of anti-avoidance policy …

My article for Financial Accountant magazine (October/November 2019) is free to view here.