November 14, 2019

In a case between Aozora GMAC Investment Ltd & HMRC, the Court of Appeal has rejected the notion that legitimate expectation can be based off guidance given in HMRC’s online manuals. Here we look into the details of the case, along with the potential ramifications of the decision. Case overview Aozora UK received interest on

New IR35 Rules In a statement about IR35 (off-payroll working) at the end of October 2019, HMRC has set out how it intends to manage and enforce new IR35 rules when they take effect on 6 April 2020. While there’s no change to the principles which determine if IR35 applies, from April 2020 the responsibility for deciding shifts from those