IR35 Spotlight – MDCM Ltd v Revenue & Customs
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IR35 Spotlight – MDCM Ltd v Revenue & Customs

In a change of fortune for the ‘little’ contractor, a rare victory was welcomed in a recent case against HMRC (MDCM Ltd v Revenue & Customs). The success came on appeal by a construction contractor, Mark Daniels, overturning an HMRC decision in the First Tier Tribunal. In 2016, HMRC had previously determined that a contract...

On 26th April 201829th April 2018by
How can you obtain an A1/Certificate of coverage?
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How can you obtain an A1/Certificate of coverage?

Firstly, what is an A1/Certificate of coverage? The usual rule is that you pay social charges (National Insurance Contributions in the UK) in the country where you work. In Europe, and elsewhere, you may be able to pay social costs back home or, sometimes, where your employer is based. To do this there must be...

On 26th April 201829th April 2018by
Where can Access Tax and Accounting Limited enable you to contract via your PSC?
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Where can Access Tax and Accounting Limited enable you to contract via your PSC?

At present, we can help you to use your PSC to contract legally and compliantly, ensuring that all home and work country reporting obligations are observed in: Belgium Denmark France Hungary Ireland Luxembourg Norway Sweden The Netherlands The United Kingdom Through our own dedicated internal Research and Development Department, we are always assessing the viability...

On 26th April 20182nd May 2018by
Is creating a Permanent Establishment the end of the world?
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Is creating a Permanent Establishment the end of the world?

What is a Permanent Establishment? A Permanent Establishment (P.E.) is a fixed place of business which generally gives rise to an income or value-added tax liability in a particular jurisdiction. With Governments across the globe looking to ensure that they collect as much in tax revenue as possible, the deemed creation of P.E. in the...

On 26th April 201829th April 2018by
Is using your Personal Service Company (PSC) to work abroad legal?
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Is using your Personal Service Company (PSC) to work abroad legal?

One of the most frequently asked questions we are faced with is, ‘How and under what conditions is it legal to use a PSC when working abroad in the context of the EU/EEA?’ Let us briefly explore this, to clarify some common misconceptions. First and foremost, it should be noted that an EU national has...

On 26th April 20182nd May 2018by
Understanding the mystery of the 183-day rules
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Understanding the mystery of the 183-day rules

Much of the confusion surrounding the 183-day rules stems from the fact that there are two such ‘rules’. In this article both rules are examined and we set out what you need to know to keep on the straight and narrow. The first 183-day rule appears in most Double Taxation Agreements (DTAs) and it sets...

On 26th April 20182nd May 2018by