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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

Making clients responsible for policing IR35 would be a disaster for contractors
All the evidence shows that HMRC can’t effectively police IR35. But making clients responsible for enforcement would be disastrous for contractors.
�HMRC can’t police IR35 ; contractors routinely ignore it and the limited� �status, and only hire on a fixed-term employment contract basis. A third of the UK’s IT contractors working�
Category: News | Tue, 28 Feb 2012

HMRC’s IR35 choice: adult fact or kid’s fiction to test success of new business tests
HMRC could be about to retreat to its ‘happy place’, where it can rely on comforting fiction rather than hard facts on its new business entity tests.
�RC’s proposed ‘test & learn’ strategy for its new IR35-related business entity tests will read like chil� �readth of expertise and insight into taxation and contracting, HMRC has already demonstrated it pays scant atte�
Category: News | Sat, 14 Apr 2012

IR35 is not only here to stay, but HMRC’s compliance activity can only increase
Good progress by the IR35 Forum is potentially a cause for real concern by contractors, as it signals a new era of greater compliance.
�The IR35 Forum is starting to make real progress, so contr� �from Pay as You Earn (PAYE) style employment into contracting and temporary self employment, together with econ�
Category: News | Thu, 24 Nov 2011

HMRC’s 12 IR35 scenarios: a real basis for discussion, or just boxing-in contractors?
Contractors could see HMRC’s IR35 Forum initiative to create 12 IR35 scenarios as a sound basis for discussion, or as further restricting contracting.
�So, just what is HMRC up to now, with its latest IR35 Forum moves ? And should contractors be welcoming� �ontractors, their advisers, service providers and contracting organisations, then it is to be applauded. Genuin�
Category: News | Mon, 10 Oct 2011

Limited company contractors claiming AWR rights have little chance of avoiding IR35
Limited company contractors can’t have their cake and eat it: asking for rights under the Agency Workers Regulations is asking for trouble with IR35.
�gulations (AWR) are asking for trouble with their IR35 status. By saying they are outside IR35, contract� �isers negotiate out nasty clauses in their agency contracts; reaching a compromise with their agency or clien�
Category: News | Fri, 14 Oct 2011

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