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Schools Briefing – Autumn 2022

Welcome to the Autumn 2022 edition of our briefing for independent schools.

Audit & Assurance
30th November 2022
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Hospitality case study: Coronavirus Job Retention scheme investigation

Case study takeaways:

  • Company A operates in the hospitality sector.
  • haysmacintyre assisted the client with an HMRC Coronavirus Job Retention Scheme (CJRS) investigation.
  • Reduced company’s liability from £180k to zero within one week following our involvement.
Case studies
1st November 2022
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Limited Liability Partnerships (LLPs) and HMRC: How to remain compliant

Nick Bustin, Partner, and Dinesh Pancholi, Senior Manager, recently contributed an article to IFA Magazine on how Limited Liability Partnerships (LLPs) can remain compliant with HMRC in light of the BlueCrest Capital Management LLP case. The First Tier Tribunal (FTT) ruling on the BlueCrest Capital Management (UK) LLP v HMRC case earlier this year highlights […]

Employment Tax
31st October 2022
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Fiscal Statement – Growth Plan: all change for employment taxes?

The Chancellor of the Exchequer, Kwasi Kwarteng, delivered his first Fiscal Statement today. However, in an unprecedented move, the Chancellor announced the following yesterday, before the Statement to Parliament: 1.25% increase in National Insurance (‘NI’) for both employer’s and employee’s NI that was introduced from April 2022 will be reversed from 6 November 2022 for […]

Employment Tax
23rd September 2022
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Harpur Trust v Brazel Supreme Court Decision

The Supreme Court published their long-awaited decision yesterday (20 July 2022) regarding the Harpur Trust v Brazel holiday pay case. The Supreme Court upheld the decision of the Court of Appeal. The outcome is that the holiday pay entitlement of workers who work only part of the year but are engaged under a permanent contract […]

Employment Tax
21st July 2022
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A summer of discontent!

What employers can do to help employees get to work.

Employment Tax
18th July 2022
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