Employment taxes including IR35
Temple Tax has several members with exceptional expertise in this area. Members of Temple Tax have been involved in several of the recent decisions on the successor provisions to IR35 as well as some of the seminal decisions on the employment-related securities provisions and contributions to funded unapproved retirement benefits scheme (FURBS) and employee-benefit trusts (EBT). Members advise on all aspects of employment tax as well as national insurance contributions (NIC). Matters on which members have recently advised include the following:
- Successor provisions to IR35 and employment status disputes including recent advice and litigation involving television presenters, sports personalities, and IT workers.
- Internationally-mobile employees.
- Disguised remuneration provisions.
- Structuring earn-outs on a company sale.
- Alternative structures for rewarding employees and directors including use of EBTs, “carried-interest” and other incentive arrangements for fund managers, and all forms of benefits-in-kind.