HMRC, TREASURY, OECD

摘要

OFFSHORE EMPLOYMENT INTERMEDIARIES Issue date: 30 May 2013 Closing date: 8 August 2013 Consultation on plans to create an income tax and NICs charge for offshore intermediaries employing workers in the UK and, in the case of a default, moving this charge to an onshore engager of the labour, in specified circumstances. REVIEW OF LLP TAX RULES Issue date: 20 May 2013 Closing date: 9 August 2013 Proposal to change two aspects of tax rules on partnerships to prevent tax losses arising from disguising employment relationships through limited liability partnerships (LLPs).