Bentley Moore Executive’s Post

This is another example that we need to have definite "answers" in multiple areas of IR35. One person would thing this is the right decision but another would not and this is a problem. What are your thoughts? #ir35 #offpayroll #contracting #insideir35 #outsideir35 Warman O'Brien

BREAKING NEWS: McCann Media Limited IR35 Appeal dismissed by Upper Tribunal Write up on ContractorCalculator of the McCann Media Upper-tier case. Me:  "Of the six IR35 cases to date that have been appealed to the Upper Tribunal and received final judgments, only one case has ever been successfully appealed, demonstrating the very high bar necessary to overturn a decision by the First-tier tribunal in IR35 cases." "The McCann case at UT does however highlight what appears to be a duplicitous approach to mutuality of obligation by HMRC." "In IR35 defence work, we are still seeing HMRC caseworkers retaining HMRC's long-standing position on mutuality, that they believe mutuality only means payment if work is done. Yet, in tax tribunals, we see HMRC's Counsel argue that mutuality is more than that, as per the definition from the Court of Appeal in Atholl House from 22 April 2022. “The former position is the one adopted by HMRC as they built their Check Employment Status for Tax (CEST) tool – they purposefully omitted mutuality from the tool and have not updated CEST in 5 years, despite the ruling from the Court of Appeal. Given their own barristers are now making representations to tribunal misaligned with HMRCs position in case work, one has to ask why?" Curiously, only last week, HMRC claimed that CEST was unchanged for the past 5 years because the case law had not changed in 5 years. The result in MML UT appears to be demonstrable proof that the HMRC press office deliberately and knowingly served up a porkie pie. And finally... the link to the CEST source code, that had sat in the public domain for those 5 years, was taken down, and now shows a Page Not Found error. I'm sure there is an innocent explanation for all this, right? #ir35 #offpayroll

Brach Eichler’s Anthony Rianone was featured in Bloomberg Law’s article, “Gig Worker Test’s Legal Challenges Undercut by Standing Ruling.” Check it out for his insights on the legal issues in the gig economy below and read the full article here: https://lnkd.in/ev2fEqqj Via BloombergLaw.com: Attorneys say the two trucking companies and coalition of business groups suing over the rule will likely be on firmer ground when it comes to standing, because they could point to concrete evidence of harm, such as increased unemployment and other taxes they would have to pay for a new employee. “The problem for these plaintiffs here was it’s actually the economic benefit to them to be employee over contractor,” Rainone said. “They will lose the ability to take some business tax deductions that they otherwise could take as a contractor. But the fact is, by being an employee, you don’t have to pay your share of the payroll tax.” Employers on the other hand “could take the position that we know concrete under this new test, our independent contractors would need to be reclassified as employees, and that’s going to cause a problem for us,” explained Elkins. *This is intended to provide general information, not legal advice. Please contact the authors if you need specific legal advice.

Do you engage independent contractors? In August changes were introduced to the Fair Work Act 2009 (Cth) to outline the factors that must be considered when determining if someone is a genuine independent contractor, or in fact whether they would be considered an employee. Determining this is important for entitlements and requirements under the Fair Work Act 2009 (Cth) i.e. leave accrual, wage rates and award entitlements, where applicable. It also has implications from a payroll tax and superannuation perspective. From 26th August 2024 the 'whole of relationship test' applies, requiring you to look at both: - the the real substance, practical reality and true nature of the relationship and - all parts of the relationship between the parties, including the terms of the contract and how the contract is performed in practice. One thing I have commonly found with many employers, is that they are often unaware that superannuation legislation is separate to the Fair Work Act 2009 (Cth) and whilst an individual (or company) may be considered an independent contractor under the Fair Work Act 2009 (Cth), they may in fact be entitled to superannuation under superannuation legislation. If you pay independent contractors mainly for their labour, they are employees for superannuation guarantee (SG) purposes. You may need to pay super to a fund for them. It doesn't matter if the independent contractor has an Australian business number (ABN).

Hiring in a new territory/country can be quite a big step which comes with the daunting tasks of understanding that specific country's taxes, laws, compliance and regulations. Playroll has now made our cost calculator live on our website allowing you to work out what you, as an employer, are in for when hiring in a specific country. Here is a link to a video where I walk you through the cost calculator helping you understand the taxes and contributions required for the region you have your eye on. https://lnkd.in/gxkcPZ5W If you need help hiring in a new country, feel free to reach out and we can help you along the way, taking care of all taxes, payroll and benefits for you! #globalexpansion #EOR #employerofrecord #expansion #Playroll #remotehiring #taxes #benefits

The Upper Tribunal confirmed in Mathur v HMRC that a payment from a former employer in settlement of employment tribunal proceedings was taxable as employment income because it was received “directly or indirectly in consideration or in consequence of, or otherwise in connection with” the termination of employment, under Section 401 of the Income Tax (Earnings and Pensions) Act 2003. For more details on this case and other developments, see the March 2024 edition of the Employment Bulletin by Philip Linnard, Philippa O'Malley, David Rintoul and Helena Davies. #employmenttax #tax #employmentlaw

We are happy to share the July 2024 edition of our Employment Tax and Law Newsletter, bringing you the latest news on what’s happening in the Irish Employment Tax and Law landscape. In this publication we can guide you through the latest developments in Pension Auto-Enrolment; PRSI rate increases and the increase in upper age limit for state pension and PRSI treatment. Read the full update here- https://lnkd.in/e3DUNQXy

We are happy to share the July 2024 edition of our Employment Tax and Law Newsletter, bringing you the latest news on what’s happening in the Irish Employment Tax and Law landscape. In this publication we can guide you through the latest developments in Pension Auto-Enrolment; PRSI rate increases and the increase in upper age limit for state pension and PRSI treatment. Read the full update here- https://lnkd.in/eGTmpXys

Reminder: Payroll Tax & Superannuation Deadline Approaching! 28th July: Payroll Tax remittance is due for June and Reconciliation for the 2024 year. Ensure superannuation contributions for June 2024 quarter are received by this date to avoid the Superannuation Guarantee Charge (SGC). #PayrollTax #Superannuation #FinancialCompliance #BrentnallsSA #AccountingReminder #TaxDeadlines

EY's Employment Tax and Law Newsletter provides the latest tax and immigration updates.