Tag Archive | "george osborne"

Budget 2015: contractors must feel stabbed in the back

Let’s call it, because everyone else is being polite about it. George Osborne has plunged a dagger into the heart of the self-employed community with his ’emergency’ budget. Contractors’ contributions to the UK’s economic recovery this last two years? The Chancellor has all but forgotten them, based on today’s evidence.

And those now-familiar rallying cries from the Conservatives, saying they’re behind ‘hard working families’? Looks like that herald excludes households whose breadwinner operates through a Limited Company. Not that there’s anything wrong with ’employed’ working families getting their just rewards. Far from it.

The issue is this: setting up and creating a limited company takes balls, courage and commitment. It’s not like clocking on or playing on a level field with staff, which this budget seems intent on promoting.

As a limited company contractor, you:

  • sacrifice the luxuries of maternity, sickness and holiday pay;
  • pay accountants out of your own pocket (rather than have payroll administer it);
  • market your service or skill in the market without a brand (other than the one you create) behind you;
  • move Hell and high water to get to clients sites to provide the specialist skills that they neither have nor are willing to train their staff for.

It’s this ‘can-do’ attitude of contractors and their willingness to help kickstart the UK economy that’s helped bring about the beginning of the end of recession. And this budget is the thanks for it?

The recent drafting in of outside help in order that the government can understand self-employment better? They need it more than anyone could have conceived.

Biting the hand that feeds you

For months and months, self-employment buoyed the country’s employment figures. Since taking power, we’ve heard Tories announce (at every opportunity) that there are more people in work than ever.

But they seem to have overlooked one key factor. There are also more self-employed people in work than ever, many of them contractors. There are:

  • IT Contractors building the frameworks in order that employers can bring in more staff;
  • doctors and nurses contracting to myriad NHS Trusts, actions that have helped prevent the health service collapsing under the weight of the UK’s largest population ever;
  • civil engineers lending their expertise to companies on an ad hoc basis all over the country;
  • oil and gas contractors working hard and long to end our dependence on Russia for fossil fuels.

It’s all these gutsy, self-employed limited company owners, and more, who are returning Britain to the forefront of technology and recovery once more.

It’s not about the money, money, money (ka-ching, ching)

Many, many of these key operatives contract through their own Personal Service Company. What Mr Osborne doesn’t seem to understand is that choosing to work this way is about so much more than the money. Yet that’s what this budget has focused the world’s eyes on.

The ensuing policies all but say: “if you’re a single-employee limited company owner, you’re in it to save on your tax bill.” That’s not only wrong, it’s tantamount to slander. What limited company contracting is about is:

  • individual contractors striving to build a brand, as well as provide a service;
  • creating the right impression – home and abroad – with a Ltd. after that brand name;

    • (this, in turn, opens doors to tenders that sole traders, freelancers and foreigners cannot);
  • separating you, the entity, from any debt your company accrues, otherwise risking being thrown on the mercy of the State, should your business falter.

Money is often the furthest thing from an individual’s mind when they start up for themselves. They become successful because they fulfil a need, and this country has been needy this last few years.

Yet how has the Chancellor repaid the very people to whom he, and the country, owes so much? A double-pincer attack, that’s how. Let’s introduce this as Crowded House once did:

Four Seasons in One Day

Spring: it’s (up) in the air

Dividends: A tax-free allowance of £5,000 will take the place of the tax credit limited company owners claim against dividends.

The office for tax simplification may have a word or two about this, as all manner of convolution springs to mind at the thought. That’s not to mention the high-earning contractor, who’ll feel the pinch over the fiscal year.

Summer: (time) Blues

Employment Allowance: In an attempt to focus Employment Allowance “on businesses and charities that support employment”, where a contractor is the “sole employee” of a limited company, they “will no longer be able to claim”.

That’s another cool £2,000 down the Old Kent Road.

Autumn: (what the) State meant:

Umbrella (open) season: As we expected, discussions have now begun in earnest, re: scrapping of travel and subsistence for umbrella employees.

Yes, the new term is those under supervision, direction and control. But anyone offering their service through a PSC or umbrella company may want to consider their payment structure.

Winter: to summarise dis content

IR35: We heard that the taxman was investigating fewer cases of IR35. We wondered whether SDC would replace it. HMRC‘s lack of comment, however, did also cause us concern.

We were right to be worried. The government will publish a new discussion document about IR35 once the dust has settled from this summer emergency budget.

Once again, limited company contractors will be beholden to their accountants. Their accountants, come next Spring when many of the measures kick in, will be charging more because of the extra work this budget has created. This extra work the budget has created is so counter productive to the Tory philosophy of rewarding hard working families, it’s scary that Osborne has got it soooooooooo wrong.

What you give is what you get

The whole ethos of creating a Limited Company says a lot about the individual behind the brand. They believe that their skills set them apart from the pack. They believe that by taking on the extra responsibilities outlined above, they deserve more reward. And so they should.

But, based on this budget, the government looks set to pursue the single-employee limited company in a ruthless manner. The fear is that many people who could otherwise aid recovery and the government’s plans for long term growth will choose not to.

We said above that it’s not about the money. But what about when the costs of running your business outweigh that of just turning up and working for the man? On this basis, there’s going to be a fine line in the financial reward between contractors and employees.

Who then, in their right mind, is going to put themselves out like contractors do now, just so that we can [be] in it together? My vote? Ozzy Osbourne could have made a better job of this emergency budget than his namesake. Or is that just too Paranoid?

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Osborne fingered in promoting tax avoidance scheme?

You can’t do that on television: a BBC2 video revealed that Chancellor George Osborne might have engaged in promoting tax avoidance in a 2003 interview.

So here’s one that will surely ruffle a few feathers: our very own Chancellor of the Exchecquer, that tireless Tory that says he’s going to stamp out tax avoidance and restore some kind of semblance of sanity to the tax lives of sole traders, contractors, and other small business owners, has been caught with his trousers right around his ankles. The video, which involves the then-backbench Tory MP answering questions from viewers, has him commenting on the existence of “some pretty clever financial products” that would enable taxpayers to effectively pass on the value of a home – or the home itself – to a son or daughter and then get the Government to pay for personal care – ending with a suddenly concerned Osborne stating that he most likely shouldn’t be advocating such schemes on television.

The video would be incredibly funny if it wasn’t so embarrassing. It’s made even worse that the current Government is already facing withering fire for appointing Stephen Green, ex-HSBC chief, as trade minister in 2011. Conservatives have been trying desperately to spin the entire situation by attempting to throw the Labour Party under the bus in an effort to throw attention off of the Tories and their apparently abysmal tax histories. Meanwhile, Labour has shot back by highlighting how HSBC clients weren’t investigated by the Coalition Government in a truly massive mess of epic proportions.

The whole thing is laughable if you ask me, and it just demonstrates with absolute clarity that the only good politician is likely to be one that’s been voted out of office – and preferably run out of town on a rail, covered with tar and feathers. Not that this is going to happen this next General Election, as Brits have a long and storied history of voting against their best interests consistently. Whatever party gains the upper hand after this coming election is likely to just engage in more business as usual, and the tax problems that are facing the country are unlikely to be resolved in any way, shape or form any time soon.

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George Osborne lands in hot water over tax avoidance?

The Chancellor of the Exchequer is currently at the centre of a very high-profile row concerning some statements he made that might have been a wee bit false.

Well, I’m not standing here and calling George Osborne a liar. That would be a bit improper of me, after all. However, like the saying goes, if the shoe fits… and let’s be honest here: it looks like a very tight fit indeed. At least that’s what findings from the UK Statistics Authority indicate. Apparently the chancellor played a bit fast and loose with the truth by using figures that the Statistics Authority declared as ‘inappropriate’ in order to showcase how well the Government crackdown on tax avoidance was going.

Sure, the news sounded good: last March the chancellor’s Budget delineated how Her Majesty’s Revenue & Customs was raking in shedloads of cash from multinationals and other high-powered earners that had been using tax shelters overseas and high-powered accountants to ferret away their cash out of the taxman’s reach. Apparently Mr Osborne said that HMRC had doubled the amount of tax it had collected from these tax dodgers, and there’s been a furore over the statement after it’s been revealed that those words of his might not have been exactly true.

So where did the chancellor make his mistake? Well it looks like that he was talking about a base outline of a tax collection target for this Parliament, which is like comparing apples to oranges – or more specifically money that was already physically collected by the Government. When confronted with the error, the chancellor of course stepped up and took the criticism like a man by rolling over and blaming HMRC.

Honestly I’m not surprised. I mean you catch a politician in a sticky situation and they’ll find a way to wriggle free if there is one. Now if the chancellor would go ahead and actually apologise for his gaffe I’d be a bit less annoyed with the man, but let’s be completely frank here: do you really expect him to go on record with an apology? It would mean that there’s actual physical proof that a Tory was actually wrong about something. Cor blimey, could you imagine the scandal!

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Budget 2012 – the new utopia of a modern Britain

One of the few advantages of resting between contracts is that you can go off on holiday without that nagging feeling that you’re throwing away lots of earnings to do so. And yes, I know my rate is annualised to cover such things, but it always niggles. Still, no time like the present so She Who Must Be Obeyed and I are off to far-flung places for a few weeks. Well, some friends are getting married over in Napier and it would be rude not to attend, wouldn’t it?

I will miss a few things though (no, not daytime television). I’m here long enough to see Wales grind England in the mud at Twickenham but I’ll miss the triumphant finale over France (hey, I’m Welsh, we’re natural optimists). I’ll miss the start of the Formula 1 season. And, most importantly, I’ll miss the Budget.

Now the Budget might not seem to be high on most people’s list of desirable things to witness first hand, but this one might actually do something for small business like mine; certainly the last two haven’t so it must be our turn.

It will be interesting to see if the Office of Tax Simplification – remember them? – comes up with anything. More importantly, will the IR35 Forum actually deliver something substantive? Looking at the minutes of recent meetings they seem to be in classic Sir Humphrey mode, failing to take any suggestion forward to a workable proposal. Since they have to report in time for the Budget, I’m guessing that they may have actually had to produce something this time round. They might even manage to work out how to distinguish between a business and an employee, something that is as obvious as the difference between a walrus and a walnut to most of us, but this is a body staffed by people who work in the civil Service so they can’t be expected to understand non-employees.

There is also a faint chance that Cameron and Osborne can agree what they want to do to support UK businesses. Or even that they together will decide that St Vince of Cable is wrong (he is, of course, but it’s worrying they haven’t spotted it yet).

Still, I’ll have my smartphone with me, so I’ll be able to keep up with things from the other side of the globe. Providing I’m not spotted doing so by the management; for some reason she is of the opinion that you don’t do work stuff when you’re on holiday. Most odd…

Ah yes, smartphones. Someone in HMRC has reached the 21st Century at last, and they have realised that a smartphone is not a PDA (remember PDAs – like smartphones that couldn’t make phone calls). As a result they have decided that having a business-owned smartphone can be taxed the same way as a business-owned mobile phone. It’s a small step, but we ought to encourage them; one day they might think of something really worthwhile.

Anyway, you will be spared my ramblings for the next few weeks. When I return it will be to the new utopia of a modern Britain with a growing economy, which recognises freelance contractors as the heroes they are and which has put St Vince back in his box.

Or perhaps not…

About the author: Alan Watts

Alan has worked in IT for most of the last 35 years, and first went freelance in 1996. He has been a PCG member from its start and has been spreading the message that freelancing is a professional career choice for many years. Alan also runs Malvolio’s Blog, a personal but highly informative take on the life of the modern freelance.

Alan Watts, Principal Consultant, LPW Computer Services

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IR35 – a slap in the face? Well, no, not really

My blog for June last year was commenting on the first budget of the new Coalition government. It got a cautious welcome from me – which they no doubt appreciated greatly – and while the overall news wasn’t that wonderful, it at least looked like things were heading in the right direction.

I also mentioned an entry in the Red Book that “was a clear commitment to look hard at IR35. This was backed up by an interview in the Telegraph, where Mark Prisk emphasised the intention to lose IR35 altogether“. On that score for this budget, I have to say close, but no banana.

The Office of Tax Simplification made three suggestions for Mr Osborne; merge PAYE and NICs, either suspend IR35 or greatly improve how it is administered and maybe look at some tests to define who is employed and who is a freelance. Those of us in the “IR35 is the spawn of the devil” camp clearly hoped that suspension would be the result. Sadly, however, it was not to be; IR35 remains in place.

So a bit of a disaster then? Well, no, not really.

Firstly I’m inclined to believe Osborne and Gauke when they say that they could not afford to turn off IR35. Elsewhere in the Budget they confirmed the December 9th announcement regarding the closure of offshore EBTs that are being used to step around paying any taxes at all by many high earners. Without IR35, these guys would simply incorporate and go back to the same old job as a pretend freelance: the classic Friday-to-Monday soft shoe shuffle. With IR35 still there, they can still incorporate if they really want to, but the tax advantage would simply not be worthwhile. Which makes a degree of sense as far as I’m concerned.

Secondly, administration of IR35 is to be improved (I was going to say “greatly improved”, but it could hardly get any worse!). In other words, stop spending tens of thousands on five-year cases that invariably lose and focus instead on the ones where there may be a genuine case to answer – which, on current numbers, is about 3% of them. HMRC aren’t doing this by themselves, they will be talking to the experts on contracting who will be very clear that the net will be focused and not widened. HMG have invited PCG to be a key player in this, and for one I’m reasonably certain PCG won’t let anything through HMRC’s clutches that makes things worse for the genuine freelance.

Finally Osborne is now looking to merge PAYE and NICs. As I said last week this is a very difficult thing to achieve, but at least we have a chancellor willing to take it on. That means that if this can be made to happen, IR35 ceases to have any purpose anyway

The rest of the budget was, I thought, probably about as good as it could be given the starting position. OK, so Osborne has done a smoke and mirrors job by changing how inflation is measured and people who understand the Oil and Gas industry far better than I do are seriously dischuffed about the raid on their profits to fund the fuel equaliser, but the intent is sound.

So not the result we hoped for, nor even the result we would have quite liked, but at least we are still in there and having a direct say on how we are to be taxed. This is, despite the cries of outrage from the hard of thinking, no small achievement. PCG and Chairman Chris Bryce have done a seriously significant piece of work via the OTS and should be praised for it.

About the author: Alan Watts

Alan has worked in IT for most of the last 35 years, and first went freelance in 1996. He has been a PCG member from its start and has been spreading the message that freelancing is a professional career choice for many years. Alan also runs Malvolio’s Blog, a personal but highly informative take on the life of the modern freelance.

Alan Watts, Principal Consultant, LPW Computer Services

© 2011 All rights reserved. Reproduction in whole or in part without permission is prohibited<

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VAT increase was a sensible move, say SMEs

Nearly half of the UK’s SMEs have agreed that the government made the right decision to increase VAT.

Intuit, the producer of QuickBooks financial software, conducted a survey of small business owners and found that 44% support the VAT increase as a means of tackling the fiscal deficit. 13% believe that increasing income tax would have been a more effective alternative.

It also appears that, at least so far, the VAT increase has not had a serious impact on the majority of small businesses. 67% of the survey’s respondents said the rise had not impacted their business.

39% of SMEs decided to absorb the full VAT rise rather than increase prices to their customers. According to nearly 70% of the surveyed businesses, the increase cost them less than £350 to implement and slightly less than 50% claimed to have spent less than 5 hours on its implementation.

However, business confidence is still fragile and cashflow is starting to show signs of strain. The increase in fuel duty is a further concern for businesses, points out the FSB’s national chairman, John Walker.

Meanwhile, experts believe that we are unlikely to see many tax concessions when George Osborne delivers the Budget in March.

The Green Budget, published by the Institute of Fiscal Studies and Barclays Wealth, claims that fiscal loosening could be counter-productive if it leads to an offsetting of financial tightening.
Michael Dicks, from Barclays Wealth, said he expects the UK economy will grow at much the same rate as the OBR has predicted, but the risks are skewed to the downside.

The Green Budget report welcomed the reduction of corporation tax but said the ‘Patent Box’ will add needless complexity to our taxation system.

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FAT or FTT, which option will the chancellor go for?

Persuading the banks to lend more to businesses is still high on the agenda for George Osborne and he is now considering imposing additional taxes on them.

The chancellor said that the EU was talking about a ‘financial activities tax’ which would tax profits and bonuses rather than transactions. The Committee of European Banking Supervisors is currently considering a multiple salary cap on bonuses which would restrict cash bonuses to a maximum of 30% of salary and defer 40% of that bonus.

Osborne has already announced a bank levy and by imposing additional taxes the new government is showing that our financial institutions and business bank accounts are no longer going to receive preferential treatment.

During the Conservative party conference, the chancellor informed the banks that he would not tolerate them paying exorbitant bonuses when small businesses were struggling to obtain finance.

The first two months of next year are bank bonus season and the prospect of City traders raking in massive bonuses will not be welcomed by the ordinary man on the street who will be paying more VAT and possibly losing housing and child benefit.

However, the CBI is worried that the EU proposals will hurt households and businesses and cause the banks to relocate. The Confederation’s director of competitive markets, Matthew Fell, said that taxing financial services companies would not make the sector more resilient or encourage lending to companies. In fact, he believes it would have the opposite effect.

The financial services sector is such an important part of our economy and Fell explained that the International Monetary Fund has already rejected a global financial transactions tax because the burden would ultimately fall on households and businesses. But, imposing a European ‘FAT’ could encourage financial services companies to relocate outside the Union; a move that would hit undoubtedly reduce London’s importance as a world-wide financial centre, Fell concluded.

Dominique Strauss-Kahn, chief of the IMF, is concerned that without closer supervision, the banks will return to ‘business as usual’ which could lead to a further economic crisis.

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Spending cuts hit the Treasury

The Treasury is set to lose around 25% of its workforce due to the Chancellor’s spending cuts.

The good news for the existing Treasury workforce is that this will be achieved by natural wastage with no further recruitment, as opposed to mass redundancies.

By the middle of this month, George Osborne will have settled the budgets for some of the government departments, including culture, environment, justice and transport, as well as scaling back the role his own department and the financial services function play. He’s even proposing to move staff to smaller desks in order to squeeze more people into his HQ thus saving money on rent.

Over the next four years the Treasury department will lose about 350 staff members through natural attrition bringing the number down to 1,000.

The Chancellor’s willingness to impose cuts in his own department should strengthen his hand when it comes to negotiating with other departments.

One of George Osborne’s colleagues said they would be focusing on macro analysis and spending control rather than attempting to second guess the moves of other departments.

The comprehensive spending review will cut between 25% and 40% from the majority of other government departments. The biggest challenges facing the Chancellor will be defence and welfare. Transport could also be a problem as Boris Johnson, the Mayor of London, is battling with Philip Hammond, the Transport Secretary over Crossrail and upgrades to the Tube. Hammond also wants to see a cut in the £1 billion that subsidises free travel for children, the unemployed and injured war veterans.

Meanwhile, a treasury spokesman said the department would not get drawn into the spending review negotiations of individual departments; each of which have been told to reduce their admin costs by about a third over the next four years.

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Will contractor accountants be affected by loss of Pre-Budget report?

There have been recent reports suggesting that the government might scrap the Pre-Budget Report but the UK200Group has warned against this move.

The UK200Group is made up of independent accountancy and law firms and they say the Pre-Budget Report gives advance warning of potential measures allowing accountants and contractors the opportunity to lobby the government for changes.

A tax partner at Harwood Hutton said that the UK needs greater transparency when it comes to government financial planning and ditching the PBR would be a step backwards, including the potential to affect contractor and online accountants.

The PBR was introduced by the former Prime Minister, Gordon Brown, and it became one of the most important events in the political calendar. This year the Spending Review is likely to take centre stage in the autumn and George Osborne could use that opportunity to rebrand the PBR and call it the Autumn Statement.

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Key tax measures feature in stage one of the Finance Bill

Last week the Government announced it was to take a two-stage approach to the new finance legislation.

An initial Finance Bill has been published by the Treasury and this enacts the key tax measures that George Osborne laid out in his emergency budget. It is expected that this will be pushed through parliament this summer.

In the autumn, there will be a minor finance bill that will introduce minor measures that had been announced by the Labour government. A draft of this will be published in July to allow plenty of time for pre-legislative scrutiny.

When asked whether these two tiered arrangements are a one-off, the Exchequer Secretary, David Gauke, made no comment. Many people have argued for reform to allow consultations to take place before finance bills are passed to the house for approval. Adopting that approach would remove the pressure to rush through technical changes.

Gauke did however say that the government was taking decisive action to pay for the past whilst at the same time planning for the future. He reminded us that the Lib/Cons had inherited the debts and uncontrolled spending from their predecessors and he reiterated the coalition’s promise to cut the deficit, deliver fairness and promote enterprise.

However, party whips are concerned that a handful of rebel Lib Dem MPs will seek to use the line-by-line debates, which start on 12 July, to table amendments to the Finance Bill.

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What now for IR35?

Contractor accountants can pass on this welcome news for freelancers and sole traders from Mark Prisk, the small business minister. In a recent interview he said that the comprehensive review the coalition is going to undertake of business taxation will seek to replace IR35 with a long-term alternative.

The rules surrounding IR35 are continually changing and the new government wants to put in place a lasting settlement. The chairman of the PCG, Chris Bryce, is delighted by the news. Although there is still a lot of work to be done in order to find a fair settlement, he is optimistic that his organisation can work together with the government to achieve this.

George Osborne’s budget speech only contained one mention of IR35 when he confirmed that the tax would be reviewed, along with the small business tax, and that the government would release more details soon. It is expected that the review will be launched in the summer.

The coalition has committed to simplifying the British taxation system. They want to implement measures that prevent tax avoidance whilst at the same time ensuring that the self-employed do not face undue administrative burdens.

There are currently around 1.4 million freelancers in the UK who are governed by IR35.

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Contractor accountants call for a careful budget

Restraint should be the name of the game if we want to avoid another economic recession. That’s the message accountants are sending to George Osborne in advance of the June 22nd budget.

Although VAT and CGT rises are anticipated, members of MGI UK and Ireland hope there will be some assistance made available to counter any damaging consequences of these rises.

An interesting idea put forward by Andy White of Carter Backer Winter is bound to gain widespread support from employers. He wants to see employers’ national insurance contributions abolished completely; a move he says which would encourage companies to take on more staff. The resulting loss of revenue would be compensated for by an increase in income tax collections and the reduction in the amount of state benefits paid to the unemployed.

Other online accountants say they would like to see a cut in corporation tax rates and an overhaul of IR35.

Meanwhile, government departments are going to have their work cut out in the run up to the summer recess. They need to outline spending plans, which will then be checked against tough criteria, if they want to have funding approved. One of the new criteria that must be met is that projects are essential to help meet government priorities.

Small firms and limited company contractors could benefit from this rule as outsourcing the work could prove the most efficient means of getting projects completed.

George Osborne has said that we face a great national challenge. Government must rethink the way they spend money. Gone are the days of debt, irresponsibility, and waste and we must now find ways to get the country living within its means.

We inherited this terrible economic crisis but if we all work together we can put it right, he added.

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