Complete Guide To Employment Taxes And The Gig Economy

TIMING

COURSE FEE

 £105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).

COURSE CODE

AP03B9

SPEAKER

Kevin Read 

OBJECTIVES

Given modern employment practices, the Government is intent on extending the scope of employment taxes, as evidenced by the introduction in 2017 of the off-payroll working rules in the public sector.

This course will bring delegates up-to-date with all major recent and pending changes in this dynamic area of taxation, as well as reminding them of some ongoing problem areas, such as travel and subsistence costs.

WHO SHOULD ATTEND?

This course will be of interest to anyone who deals with employment taxes, whether from an advisory or compliance perspective.

TOPICS

• Overview of the differences between status definitions for employment law and tax purposes, in particular recent cases in the gig economy
• Employment/self-employment/IR35
  • Including review of recent cases
• Off-payroll working in the public sector
  • All aspects, including impact on distributable profits of the PSC
  • Likely extension to the private sector
• “Salary sacrifice”
  • The FA2017 changes and transitional rules
• Homeworking costs
• Company car taxation and other changes to benefit-in-kind tax
• Travel and subsistence costs, including to temporary workplaces
• Staff training costs
  • Existing rules
  • Proposed changes to self-funded work-related training costs
• Employment tax issues related to directors’ overdrawn loan accounts, including when they are written off
• Update on disguised remuneration
• Recent and pending NIC changes
• Recent and pending developments in administration and collection
• Other recent developments, including cases and consultations

VENUE

Mercure Maidstone Great Danes Hotel

DISTRICT

South East