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IR35’s replacement isn’t a simple legislative game – it’s Guess Who? with 1.4m people
Because flexible workers come in all shapes and sizes, and are given various labels in different sectors, creating an IR35 replacement won’t be easy.
�Simplification as it considers a replacement for IR35 . OTS Tax Director John Whiting’s warning that IR�
Category: News | Thu, 02 Sept 2010

New IR35 status tests must avoid catching genuine contracting businesses in IR35 web
To avoid damaging the flexible workforce & its contribution to the UK’s economic recovery, any new IR35 status tests must exclude genuine contractors.
�New IR35 status tests are badly needed to provide certaint� �de certainty to contractors and all others in the contracting supply chain, as well as to everyone else involve� �e of skill and often experience; in fact, on many contracts the contractor is often the only person who knows�
Category: News | Tue, 28 Sept 2010

IR35: making a monkey out of contractors... or HMRC?
Between the extremes of pass & fail, the existing tests to determine IR35 status leave many contractors in an evolutionary legislative no man’s land.
�The evolution of IR35 , and whatever IR35’s successor might be, makes m� �e or leaving work employed on Friday to come back contracting with their former employer on Monday. And between� �simple rules based on certainties like length of contract or previous employer – that would instantly tackl�
Category: News | Thu, 04 Nov 2010

Contractors have won the first battle over IR35, but HMRC is preparing to win the war
Contractors may have won the first, 10-year-long battle over IR35, but now HMRC is getting ready to win the war with a determined fight-back.
�Contractors have won the first battle over IR35 . Sadly, it has taken over ten years and caused c� �rst launched, the group of taxpayers known as the contracting sector has successfully taken on HMRC and won. An� �lients bent over backwards to offer IR35-friendly contracts. Because work was plentiful and rates buoyant, la�
Category: News | Tue, 21 Jun 2011

The quantum fog of the Agency Workers Regulations may be lifting for contractors
Contractors trying to peer through the quantum fog of the AWR hoping for answers will be pleased to learn that IR35 is, in theory at least, unrelated.
�is that AWR is, in theory at least, unrelated to IR35 . Lawspeed’s Adrian Marlowe is clear that IR35 em� �s clarified one of the conundrums bedevilling the contracting sector since the Agency Workers Directive (AWD) w� �acknowledged and used to create the hypothetical contract used to determine IR35 status include substitutio�
Category: News | Thu, 14 Jul 2011

IR35 Forum – what’s the best we can expect?
IR35 is to be better administered, which in reality means better enforced, because HMRC would not be doing its job properly if it were otherwise.
�IR35 will be better administered , we’ve been assured.� �rs are choosing flexible working, freelancing and contracting over employment. So, to maintain the same levels�
Category: News | Thu, 14 Jul 2011

Calling an end to the IR35 arms race
The cold war over IR35 has been one of escalation; when HMRC makes an advance, contractors & their tax advisers find solutions. Then HMRC moves again.
�During the last decade, since IR35 was introduced, contractors and HMRC have been wa� �e contractors inside IR35, so contractors and the contracting service sector developed a solution. Then a tax s� �ctors it affects and the accountants, lawyers and contract specialists who advise them. It should no longer�
Category: News | Mon, 29 Nov 2010

Does HMRC even know where its ‘better administration of IR35’ target is?
If contractors agree to trial HMRC’s new IR35 framework for 12 months, how are we going to measure if ‘better administration’ has been achieved?
�Let’s say we give HMRC’s new IR35 framework a chance, as has been suggested by IR35� �he situation reminds me of project managers on IT contracts asking for things to be ‘quicker’, ‘cheaper’, ‘mo�
Category: News | Fri, 18 May 2012

Off-payroll and controlling persons: unworkable complications benefitting nobody
As if IR35 could get more complicated: the Government that brought us the Office of Tax Simplification now brings us more unworkable tax legislation.
�s entity tests to ‘improve’ the administration of IR35 come the public sector off-payroll rules and the� �competitive advantage in the global marketplace – contracting. A confused-to-the-point-of-being illogical admin� �lf: even the largest of government suppliers with contracts worth billions must maintain certain standards an� �y’s guidance suggests that contractors use HMRC’s contract review service as an alternative, a route not man�
Category: News | Mon, 13 Aug 2012

The one bit of common sense in the original IR35 legislation has just been ditched
As the off-payroll rules take effect, underpinned by the business entity tests and IR35, the outcomes are likely to be higher costs & poorer services.
�the one element of common sense from the original IR35 legislation has just been thoughtlessly dumped. A� �government departments. Some managers will accept contract reviews by external agencies, retain genuine cont�
Category: News | Mon, 10 Sept 2012

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