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What is IR35 – inside or outside?

What is IR35 – inside or outside?

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...

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IR35 Business Entity Tests to be scrapped

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used to supposedly identify whether given contract engagements were at risk of being caught by IR35 or not, is to be withdrawn.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'...

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How to reduce your IR35 risk

How to reduce your IR35 risk

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...

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IR35 and the impact of working practices

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...

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IR35 & Share Incentives

IR35 & Share Incentives

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...

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