On May 6th, upper tribunal judges, Zacaroli and Scott gave a key ruling in regards to one of IR35’s most disputable factors – ‘Mutuality of Obligation’. Read the full story
The off-payroll reforms to IR35 in the private sector have now been delayed by 12 months due to the coronavirus pandemic. The legislation will now be reintroduced in...
If you’re affected by IR35 changes and need to switch to Umbrella, we can help. Our new IR35 FLEX solution means you can enjoy the best of both worlds, toggling between...
If you are a contractor working on an assignment which is considered to be outside IR35 now, you may find this is no longer the case when the new IR35 rules come into...
Although we are waiting for the new government to give us clarity on whether the off-payroll reforms will come into effect from 6thApril 2020, it is important to understand what things need to be considered when the decision is confirmed.
English TV presenter and journalist Helen Fospero, has become the ninth broadcaster to claim victory over HMRC at the first tier tribunal.
One year and seven months after we considered ‘Why was Ms Christa Ackroyd deemed inside of IR35?’ by the First Tier Tribunal, we now look at the decision of the Upper Tribunal, on appeal by Christa Ackroyd Media Limited last week. The original ruling helped bolster...
A month on from the end of the Government’s formal consultation on proposed changes to off-payroll in the private sector, and its time to consider the proposed changes, how these will affect you as a Limited Company contractor, and what you can do about it. The...
IR35 Update - March 2020 The off-payroll reforms to IR35 in the private sector have now been delayed by 12 months due to the coronavirus pandemic. The legislation will now be reintroduced in April 2021. This is a welcome decision in light of the worrying health and...
HMRC's IR35 Business Entity Tests (BET), used to supposedly identify whether given contract engagements were at risk of being caught by IR35 or not, is to be withdrawn. The test was introduced in 2012 and comprises a set of 12 questions, each of which require a 'yes'...
In the light of HMRC's recent updated and 'clarified' advice on IR35, Abbey Tax, a leading authority on IR35 cases, has also provided some key tips for contractors. We summarise them in this article as follows: There is absolutely no legal reason why a personal...
Although the written terms within a contract are very important in assessing any potential IR35 issues, there is another aspect which needs to be factored into the assessment and that is the working practices between the contractor and the end client. Should HMRC...
In certain circumstances, contractors are offered shares by their end client as part of the contract terms and of how the payment for the contractor's services is structured. The shares may be offered as an incentive to complete the contract or to hit specific...
The House of Lords inquiry into the use of personal service companies ('PSCs'), those limited companies used by freelance contractor and consulting businesses, has given its verdict. In summary, it has not recommended any tightening of the IR35 legislation,...