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Decision on IR35 appeal
The decision on the appeal against IR35 will be handed down on 21 December at 10 am in Court 67 at the High Court.
�The decision on the appeal against IR35 will be handed down on 21 December at 10 am in Co�

Category: News | Wed, 19 Dec 2001


Has anything changed?
Discussing the current state of IR35.
�ths, I thought a quick assessment of the state of IR35 might be a good idea. With the Judicial Review no�

Category: News | Fri, 13 Jul 2001


Summary of day two at the appeal
Summary of day two of the IR35 appeal.
�g then proceeded onto the actual justification of IR35. He mentioned the point of a sledgehammer being u�

Category: News | Thu, 06 Dec 2001


PCG lose case
The judgement has been handed down, and the PCG have lost the court case against the government to repel IR35.
�st the court case against the government to repel IR35. This is not come as much as a surprise based on�

Category: News | Mon, 02 Apr 2001


PCG wins right to appeal
The P.C.G has managed to win the right to an appeal against the April decision.
�ood sign for contractors who are fighting against IR35, it will still be some two years before any clari�

Category: News | Tue, 05 Jun 2001


IR35 - more revenue guidance
The Revenue has confirmed that it will be publishing its internal guidance for staff on IR35.
�be publishing its internal guidance for staff on IR35 , according to the ICAEW Tax Faculty. Under the O�

Category: News | Wed, 14 Jun 2000


IR35 to be reinforced with PSC anti-avoidance measures from 2013
Contractors face new personal service company anti-avoidance measures in the 2013 Finance Bill according to the 2012 Budget.
�use of personal service companies and to make the IR35 legislation easier to understand for those who ar�

Category: News | Wed, 21 Mar 2012


IR35: MBF Design Services v HMRC – key facts from the case for contractors to note
HMRC’s weak position and less than scrupulous methods show it should never have brought its IR35 case against MBF Design Services.
�been completely exonerated of any liability under IR35 by a first-tier tax tribunal. The facts reveal th� �not a disguised employee of client Airbus and his contracts were found to be outside IR35. “The parties’ plai� �intermediaries GED-Sitec and Morson that put the contract well outside IR35. These included: A clause stati�

Category: News | Mon, 07 Feb 2011


Contracting business Marlen Ltd. wins IR35 case against HMRC
Contractor Gary Hughes has won his IR35 case against HMRC, with the tribunal finding that his relationship with client JCB was not one of employment.
�ractorCalculator: “It was always our opinion that IR35 did not apply from the outset. The tribunal found� �hes and his client JCB within each of a series of contracts between JCB and Hughes’ contractor limited compan� �ntrol which would have been needed to establish a contract of employment just did not exist.” Nicola Smith o�

Category: News | Fri, 01 Jul 2011


Key facts overlooked in JLJ Services IR35 ruling: contractor ‘sets record straight’
Contractor John Spencer reveals in this exclusive interview with ContractorCalculator how key facts were overlooked in the JLJ Services IR35 ruling.
�Services tribunal ruling . This found him inside IR35 for four of the seven years under investigation b� �any use” was simply incorrect. Spencer was still contracting at Allianz during this period, but the nature of� �upplied information about my working patterns and contracts that did not feature at all in the ruling. There� �blance to those of an employee, and handed over a contract log that showed that his final year with client A�

Category: News | Wed, 14 Dec 2011


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