In reality, a lecturer, teacher or instructor working under employment terms, will pay Class 1 National Insurance contributions irrespective of the Regulations; and There are very real practical difficulties and burdens, highlighted in the consultation document, concerning the application of the Regulations.
LECTURERS, TEACHERS, INSTRUCTORS ETC. REGULATIONS REPEALED
21 March 2012 The Statutory Instrument repealing the Social Security (Categorisation of Earners) Regulations for lecturers, teachers, instructors or those in a similar capacity has been published. Further information: Background - News On Line 22 February 2012 Statutory Instrument: SI 2012 No 816 and Explantory Memorandrum
Tax Avoidance Schemes
HIGH RISK TAX AVOIDANCE SCHEMES
22 June 2011 HMRC have issued an update on the recently published High Risk tax Avoidance Schemes. This update covers: 1. The recently published consultation “High Risk Tax Avoidance Schemes”
2. Work on extending the scope of the hallmarks 3. An update on DOTAS and draft legislation 4. Consolidation of Regulations 5. DOTAS Guidance 6. Client Lists – update post implementation 7. Invitation to attend discussions Follow this link to view the full update.
TAX TREATIES ANTI-AVOIDANCE
3 August 2011 Draft legislation to tackle tax avoidance using double taxation treaties has been published by HMRC. The Government announced at the Budget on 23 March 2011 that it intended to introduce legislation in Finance Bill 2012 to counter avoidance schemes that exploited the provisions of double taxation agreements (DTAs). The draft legislation included in this note forms the basis of consultation on this proposal. HMRC welcomes views on the approach that the draft legislation takes to tackling tax avoidance using DTAs, as outlined in Chapter 2. They would also be grateful to hear views on whether the formulation of the tests achieves its objective, and whether there are any perceived unintended consequences, including arrangements caught by the draft legislation that are considered to be ones to which it should not apply and the persons that might be
CIPP Policy News Journal
09/10/2012, Page 230 of 234
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