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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
Primary Path IR35 case: HMRC was predestined to lose case offering important lessons
Contractor Phil Winfield of Primary Path was so obviously a genuine contractor and outside IR35 that HMRC was bound to lose, shows the Judge’s ruling.
�ontractor Phil Winfield was so clearly outside of IR35 and genuinely running an IT business via his limi� �e was in place, mirrored by upper and lower level contracts, ie with the contractor’s client and agencies res� �y of obligation – Judge Sadler suggested that any contract which included a substitution clause is unlikely�
Category:
News
| Wed, 03 Aug 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
Don’t get irate about IR35!
Almost 100,000 freelance professionals and contract workers in the North West have been hit by new red tape.
�o maximise the effectiveness of the controversial IR35 legislation, introduced in 2000, which the govern� �rm providing specialist services to freelance and contracting professionals. She says: "The IR35 legislation is� �Almost 100,000 freelance professionals and contract workers in the North West have been hit by new re�
Category:
News
| Wed, 09 Jun 2004
No more appeals from the pcg
The PCG have now officialy given up the chase to get the decision of the appeal against IR35 reversed.
�e chase to get the decision of the appeal against IR35 reversed. They were in need of about £700 000 in� �not come as a surprise to anyone, but most of the contracting community did hope that there might be an outside�
Category:
News
| Wed, 23 Jan 2002
Court of appeal publishes court judgement
Court of Appeal publishes verdict from IR35 appeal last year.
�has published the verdict from the appeal against IR35 that took place in December of last year. The PCG� �r things, how IR35 made it far less profitable to contract in the UK than in the rest of Europe. Source: Tax�
Category:
News
| Fri, 25 Jan 2002
PCG wins IR35 case at special commissioners
The Special Commissioners of Income Tax have ruled in favour of PCG member Mike Ansell, whose IR35 case was heard in April this year.
�ruled in favour of PCG member Mike Ansell, whose IR35 case was heard in April this year. PCG supported�
Category:
News
| Fri, 30 Jul 2004
IR35 case study: substitute or subcontract?
Qdos Consulting successfully assist client in IR35 case.
�s accountants dealt with the early stages of the 'IR35 Review' but after a year Qdos was asked for help� �ment. This arrangement ended after 20 months when contracted direct, agreeing a price and signing a Consultanc� �c Energy field. Our client company had undertaken contract work via an agency under a verbal agreement. This�
Category:
News
| Fri, 08 Oct 2004
Further details of the Usetech IR35 judgment
Further details of the recent IR35 High Court case which found against former freelancer, Bill Hood and his company Usetech.
�sion by a special commissioner that the effect of IR35 for tax and national insurance purposes was to tr� �he legislation contemplating the existence of two contracts only. The legislative scheme however required the� �000 Mr Hood provided his services not by a direct contract with his one-man company, Usetech Ltd, but throug�
Category:
News
| Fri, 15 Oct 2004
IR35 contracts, agencies and issues
Examination of the grey areas between client, agent and contractor.
�reasingly difficult to defend contractors against IR35 status enquiries. The "Case Law strategy" adopted� �se, and even to interview the end client's staff. Contracts Armed with the appropriate Case Law, the document� �ould be based upon the terms of the "upper level" contract between the agency and the end client, which the�
Category:
News
| Mon, 20 Jun 2005
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