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IR35 avoidance: Staying outside if you go contracting for your former employer
When contracting for a former employer, you must prove your new relationship is different.
�ible for a contractor to remain outside IR35 when contracting for a former employer, but they have to work that� �ment. In such cases, she is often asked to review contracts and the working practices to create a bespoke con� �ployer, or being asked to return immediately on a contract basis after redundancy, face a very real threat o�
Category: Articles: IR35 | Thu, 08 Apr 2010

Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by it claiming employment rights from their clients.
�y have been mistreated by the client and/or their contract has been terminated early . However, according to�
Category: Articles: IR35 | Tue, 20 Apr 2010

Contractors staying outside IR35: setting expectations with a letter to the client
A contractor’s covering letter sent with a confirmation of arrangements to a client manages expectations.
�ional or knowledge worker whose business has been contracted to complete a specific project. As such, the cont� �r the rate or project fee and separate contract.’ Contracting’s part and parcel traps Finally, Vessey warns all� �s IR35 status will be determined by their written contract and the reality of the actual working relationshi�
Category: Articles: IR35 | Wed, 28 Apr 2010

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..
�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.
�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.
�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.
�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.
�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 guide to HMRC’s IR35-related online information and advice
Contractors keen to learn about IR35 and its impact on their limited company contracting business can use HMRC’s website, but only with due caution.
�35 and its implications for their limited company contracting business can find information HMRC’s website. If� �ion of an IR35 and employment law expert on their contracts and not to rely entirely on HMRC’s interpretation� �ind information HMRC’s website. If a contractor’s contract is found to be inside IR35 and they are judged to�
Category: Articles: IR35 | Thu, 01 Jul 2010

IR35 may be repealed or replaced, but the old rules will apply to previous contracts
Whatever happens, it will still apply to contracts completed in the years the legislation was in force, warns Qdos’ Andy Vessey.
�ts historical context. “Much has been made in the contracting community about unfair retrospective tax legislat� �R35 house in order, as whatever happens in future contracts worked on until any new legislation comes into fo� �eir tax affairs with due care, commissioning IR35 contract reviews and keeping rigorous hard copy and electr�
Category: Articles: IR35 | Wed, 11 Aug 2010