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IR35 employment status tests for contractors are not relevant to AWR, and vice versa
Contractors should not link the Agency Workers Regulations with IR35, according to the Lawspeed and the Association of Recruitment Consultancies.
�The tests used to determine employment status for IR35 are not necessary when considering a worker’s sta� �of scope of the AWR provided they have the right contract. “The draft guidance was not clear on the status�
Category:
News
| Wed, 13 Jul 2011
Income shifting measures could be revived, says OTS Tax Director John Whiting
Measures to tackle income shifting – the ‘family business tax’ – are on the Office of Tax Simplification agenda reveals OTS Tax Director John Whiting.
�e Office of Tax Simplification ( OTS ), alongside IR35 and National Insurance, according to OTS Tax Dire�
Category:
News
| Tue, 21 Dec 2010
The moving feast that is IR35
In the space of a few short weeks we’ve been told the demise of IR35 is imminent and seen the publication of new case law guidance by HMRC.
�IR35 is being abolished. Oh no it isn’t! Oh yes it is!� �just saying that if you don’t have an employment contract you don’t get taxed like an employee is also unfa�
Category:
News
| Thu, 27 May 2010
Staying outside of IR35 might just have got a bit easier following the Tilson ruling
The Tilson ruling may have opened the floodgates to permtractors seeking employment rights. A side effect might make it easier to stay outside IR35.
�hich put an end to any hope of contractors within IR35 getting employment rights from clients, many ‘ pe� �th worlds – the higher earnings that come through contracting through a limited company , combined with the rig� �se clients might start insisting on IR35 friendly contracts and working relationships, driven by the fear of� �be seeing clients and agencies offering proper ‘ contract for services ’ agreements, rather than quasi-empl�
Category:
News
| Tue, 21 Jul 2009
Clients to become champions of IR35-friendly contracts?
The Stringer ruling is the latest in a run of contractor cases placing greater onus on clients to grasp the IR35 nettle. At last!
�d company contractors are clearly working outside IR35 . This follows the House of Lords ruling on the S� �en contractors ask for IR35-related amendments to contracts. And we could see the introduction by some of sta� �ich they can do within 3 months of leaving a long contract. After all, they’re not true contractors and if c�
Category:
News
| Thu, 06 Aug 2009
Current IR35 enforcement practice presents a poor case for return on investment
If IR35 enforcement were a commercial project, it would be thrown out by the financial director as offering a poor or negative return on investment.
�If the enforcement of the IR35 tax legislation were outsourced to the private se� �ey’ll know all the best practice, can afford IR35 contract reviews and will almost certainly have investigat�
Category:
News
| Mon, 14 Feb 2011
IR35 alternatives: separating what contractors want from what is practical
Stronger IR35 enforcement is almost certainly not what contractors want, but it may be the only practical solution from the options offered by OTS.
�IR35 enforcement, strengthened through better targetin�
Category:
News
| Mon, 14 Mar 2011
IR35 Forum: will ‘better administration’ really change anything for contractors?
Can the IR35 Forum really influence HMRC and change contractors’ lives for the better, or are we seeing a coalition resumption of the Blair years?
�Can the IR35 Forum really influence HMRC, so that it fundament� �the ‘in-business’ tests, could actually take the contracting sector backwards, as is the case in Australia , w�
Category:
News
| Mon, 16 May 2011
Contractors could see Agency Workers Regulations (AWR) become the new IR35
The Agency Workers Regulations could bring an added layer of complexity, or even absurdity, to contractors and contracting.
�ing businesses. If coping with the intricacies of IR35 wasn’t enough, from 1 October 2011 contractors wi� �ven absurdity, to the day-to-day running of their contracting businesses. If coping with the intricacies of IR3�
Category:
News
| Mon, 23 May 2011
The quantum physics of the Agency Workers Regulations have left everyone perplexed
Contracting is starting to resemble quantum physics, where all things are considered to be in two different states at the same time. Just like AWR.
�an existing ‘elementary particle’ in the form of IR35 . Our old friend IR35 presents a similar two-stat� �Contracting is starting to resemble quantum physics, where al� �d by factors such as ‘ in business ’, the written contract and the rest. So far, so good. But then, as if fr�
Category:
News
| Sat, 28 May 2011
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