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Contractors’ guide to the flat rate VAT scheme
Contractors can benefit from the flat rate VAT scheme by cutting admin & potentially enjoying a cash surplus, explains Abbott Moore’s James Abbott.
�AT percentages (as at tax year 2013/2014) for key contracting sectors include: Computer and IT consultancy or d�

Category: Articles: Tax Issues | Tue, 24 Apr 2012


Contractors faced with child benefit withdrawal should take action before 7 January
Contractors earning over £50,000 a year & facing the withdrawal of their child benefit should implement a tax strategy before the 7 January deadline.
�r the benefit withdrawal is not measured by gross contracting fee income, but by a contractor’s gross income le�

Category: News | Mon, 05 Nov 2012


New VAT rate rules for contractors – changes due to the 20% rate from 4 January 2011
Limited company contractors will be required to change their invoices & VAT return accounting when VAT increases from 17.5% to 20% on 4 January 2011.
�for sales that span the rate change on 4 January: Contracts started before 4 January 2011 and completed after� �, for example, a contractor started work on a new contract on 4 January and submitted an invoice after worki�

Category: Articles: Tax Issues | Wed, 24 Nov 2010


Retrospective tax-reducing strategies for contractors who overpaid in previous years
Contractors can adopt tax strategies that may reduce their tax liability arising from previous financial years, says Abbott Moore’s James Abbott.
�d those who might have temporarily stepped out of contracting to work on a fixed-term employment contract . Abb� �of contracting to work on a fixed-term employment contract . Abbott explains: “As is the case with all contr�

Category: Articles: Tax Issues | Tue, 14 May 2013


BBC confirms its commitment to ditching limited company contractors and freelancers
Limited company contractors working in on-air roles for the BBC face a new employment test the broadcaster admits is designed to cut their numbers.
�that “there were 3,272 personal service companies contracted by the BBC during the financial year 2011/2012”.� �people have requested to be moved onto employment contracts”, suggesting that so far the entire exercise has�

Category: News | Tue, 21 May 2013


Contractor guide to the General Anti-Abuse Rule (GAAR)
Contractors should take into account the General Anti-Abuse Rule (GAAR) when making tax-planning decisions, says James Abbott of Abbott Moore.
�houldn’t be a target. GAAR may become a threat to contracting in 5-10 years But Abbott’s concern is that HMRC h�

Category: Articles: Tax Issues | Thu, 11 Apr 2013


Tax residency rules for individual contractors and contractor limited companies
Contractors and their limited companies are subject to legislation that clarifies their tax residency status, explains James Abbott of Abbott Moore.
�t of time in order that they can deliver on their contracts.” Depending on how many ties a contractor has, an� �xed in the UK. When working on a typical overseas contract where the contractor works from the client’s offi�

Category: Articles: Tax Issues | Wed, 12 Jun 2013


Contractor thinktank set to play prominent role in contracting sector progression
Contractors will benefit from a new thinktank whose research aims to influence policymakers and highlight contracting’s role in business innovation.
�mongst the beneficiaries of new research into the contracting sector, carried out by the Centre for Research on�

Category: News | Tue, 15 Dec 2015


Contractor recognition by policymakers across Europe at all-time high, says expert
Contracting’s profile at a high as Ipro causes are increasingly recognised by policymakers across Europe, explains IPAG’s Professor Patricia Leighton.
�as policymakers become increasingly aware of core contracting issues and the importance of independent professi� �the obstacles and barriers to securing freelance contracts and the challenges Ipros experience when trying t� �ts or would expect compensation for the loss of a contract, and the risk of not having work should clearly r�

Category: News | Mon, 23 Nov 2015


NFD 2015 a resounding success, as IPSE launches new thinktank and policy conference
IPSE’s National Freelancers Day 2015 launches a new thinktank and policy conference, alongside revealing the winners of this year’s freelancer awards.
�h will aim to provide a detailed insight into the contracting sector, whilst a policy conference next year also�

Category: News | Mon, 16 Nov 2015


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