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Contractors must demonstrate business risk as part of keeping contracts outside IR35
Demonstrating business risk can show a contractor as ‘being in business’, thereby helping the case for being outside..
�account can use this evidence to help with their IR35 defence , because taking business and financial r� �lting The corresponding items for knowledge-based contracting businesses are capital expenditure on computers a�
Category: Articles: IR35 | Wed, 28 Apr 2010

Contractors caught by IR35 who believe the agent was at fault have few grounds to sue
Contractors may blame their agent for landing them with a contract inside, but they have few legal options.
�ractors who find that their contract is caught by IR35 often seek to pass the blame to their agency, cla� �y misled the contractor. In addition, many agency contracts have exclusion clauses that disallow the contract� �Contractors who find that their contract is caught by IR35 often seek to pass the blame to�
Category: Articles: IR35 | Sat, 01 May 2010

Contractor guide to IR35 case law
Case law is fundamental to the workings of the UK legal system and is often used to determine whether a contractor is inside or outside.
�Contractor employment status under IR35 legislation depends on the interpretation of both� �law expert who has a specific track record in the contracting sector and on IR35 cases. That expert will unders� �ses. That case established that for an employment contract to be in place, all three of the following condit�
Category: Articles: IR35 | Tue, 08 Jun 2010

Contractor guide to Mutuality of obligation (MOO) and IR35
Mutuality of obligation is one of the key factors used by a court or tribunal to determine whether it applies and a contractor’s employment status.
�Mutuality of obligation, or MOO, is one of the IR35 key tests of employment used by a tax tribunal or� �rvice HMRC Employment Status Manual Mutuality and contracts HMRC continues, saying that there does not need t� �contractor’s limited company should be engaged on contract for services basis , to perform a specific task f�
Category: Articles: IR35 | Wed, 30 Jun 2010

Contractors can use HMRC's employment status resources to help with IR35 status
HMRC’s online manuals for tax inspectors’ use provide contractors with insights into how not to be seen as an employee and how to stay outside.
�r is a disguised employee and therefore caught by IR35 can use the resources available in HMRC’s online� �There is also a revealing section on ‘opinions on contracts’, which includes case studies, as well as letter�
Category: Articles: IR35 | Thu, 01 Jul 2010

Contractor appeals against HMRC IR35 rulings
Contractors who have been found by HMRC to fall foul and been presented with a large bill for back taxes can appeal to the tax tribunal.
�ctors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 investigation� �estigating contractors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 in�
Category: Articles: IR35 | Wed, 22 Jul 2009

IR35 and contracting: just why do cases take so long to be resolved?
You can be forced to endure years of stress before your case is resolved with HMRC.
�Contractors facing IR35 investigations can be forced to wait many years u� �igation for several tax years, each with multiple contracts, then a considerable amount of information must b� �stigator will want to know the details about each contract for every tax year being investigated. That means�
Category: Articles: IR35 | Sun, 22 May 2011

Contractors who involve expert IR35 advisors can close down HMRC investigations early
Early intervention by expert advisors can prevent HMRC investigations turning into full blown status reviews.
�Contractors who involve expert IR35 advisors early can prevent HMRC investigations tu� �ited company with multiple income streams from IT contracting, landscape gardening and property letting.” Despi� �spotted the substitution clause in the haulier’s contract and asked the client if it was genuine: “The clie�
Category: Articles: IR35 | Tue, 22 Nov 2011

IR35 Solutions: Improved targeting by HMRC will increase the quality of enforcement
If it is to remain in the medium term, HMRC can apply its expertise to improve targeting and increase the quality and consistency of enforcement.
�IR35 is unlikely to be abolished or replaced in the me� �eeds to drive effective self-compliance among the contracting community. And the evidence clearly suggests HMRC�
Category: Articles: IR35 | Mon, 31 Jan 2011

How to determine if your contract passes IR35
Describes the factors to consider when evaluating your contract for IR35 compliance.
�Introduction Being caught by IR35 could cost you thousands of pounds, and thus the� �thousands of pounds, and thus the process of IR35 contract review before signing a contract is of paramount�
Category: Articles: IR35 | Wed, 05 Jul 2006