False self employment in the construction industry – the Govt issued a consultation paper this year planning for legislation that removes 300,000 self employed workers in the building trade by side stepping the existing case law on self employed status. Now that the consultation is over will this legislation be enacted in the budget ? Will this mean that other business sectors will be targeted in the same way ?

Umbrella Company compliance – A consultation paper on Umbrella Company Compliance was left inactive in last years budget, with the Govt deciding to keep watching the industry. Could this be the moment to redefine Temporary workplaces or Overarching Contracts of employment ?

Income Shifting – The original consultation on Income Shifting was put back on the shelf a few years ago, but it never went away. There may have been a reason for that.

Tax Thresholds – With the pressure on raising taxes all too apparent the temptation to reduce the upper 50% tax threshold to catch more tax payers may be too much.
Whatever Mr Darling comes up with, we should not expect anything too generous for Contractors, and there is a fair chance that there will be less drama rather than more!


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