SME Tax News

Hello,

We cover a broad range of topics this week, from Airbnb to freeports, as COVID-19 continues to dominate the news. A massive apology for the earlier link failures in this piece. They all work now.

HMRC have published their Employer Bulletin for October 2020. We summarise the key content for you, with links to our detailed guidance on the topics covered. 

In Simply Learning Tutor Agency & Others v BEIS [2020] EWHC 2461, the High Court found that online tutor introduction agencies are employment agencies although they only supply self-employed tutors.

HMRC have been making recalcations for Top Slicing Relief. Some taxpayers now need to submit an amended 2018-19 tax return to benefit from these changes.

A research report, ‘Tax Advantaged Share Schemes 2019’ was commissioned by HMRC on the uptake of Employee Tax Advantaged Share Schemes (ETASS) in order to understand employer, employee and intermediary perceptions about these schemes and their experiences of using them.

The government has published ‘Freeports, Response to the Consultation’, as it continues to develop one of its flagship policies on the creation of new freeports in England.