TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Consultation on National Insurance and Self-Employed Entertainers

HMRC have also launched a consultation seeking views on simplifying future National Insurance contributions for self-employed entertainers. The intention is that any proposed change would come into force not earlier than 6 April 2014.

The consultation sets out the issues HMRC is seeking to address together with the available options that are proposed to resolve the issues. Comments are requested by 6 August 2013.

In launching the consultation, HMRC recognises that a decision by the Court of Appeal is still awaited in the case of ITV Services v HMRC which concerns one of the issues detailed in the consultation relating to the interpretation of some specific contracts entered into by ITV and certain entertainers.

The consultation therefore relates to potential prospective changes to the Regulations only, and does not reflect any change in HMRC's interpretation and application of the Regulations to date.