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False Self-Employment legislation: could it be even worse to implement than IR35?
The proposed False Self-Employment test is like saying someone who lives along the M1 but not in London must therefore by default live in Leeds.
�end up being even more of a disastrous mess than IR35 has been. Limited company contractors have enough�
Category: News | Wed, 05 Feb 2014

An HMRC review to deal with unworkable legislation targeting contractors is overdue
HMRC is well overdue for a review since its formation 10 years ago. Any such review must focus on removing unworkable legislation, not good people.
�o a contracting context and look at the number of IR35 cases, summarised in Appendix 1 of our most recen� �If you put the timing of HMRC’s formation into a contracting context and look at the number of IR35 cases, sum�
Category: News | Thu, 18 Jun 2015

IR35 future: Australia’s legislation to tackle false self-employment
Australia uses legislation designed to identify the personal services income (PSI) of contractor businesses, with higher taxes for those caught.
�tractor is taxed accordingly, similar to the UK's IR35 legislation . The PSI tests, enforced by Australi� �and construction professionals – could have their contracting income classed as PSI. However, where the cost of� �equipment is greater than 50% of the value of the contract, the income is not classed as PSI. So a contract�
Category: Articles: IR35 Review: Office of Tax Simplification | Mon, 27 Sept 2010

Contracting sector could benefit from IR35 review by new Office of Tax Simplification
Contractors could benefit as the Treasury announces the creation of the Office of Tax Simplification, charged with tackling the unfairness of IR35.
�An IR35 review will be a priority of the new Office of Ta�
Category: News | Tue, 20 Jul 2010

IR35 successor possibilities: what happens in the United States of America
If a successor adopted a US-style independent contractor test, then any replacement would financially penalise clients for misclassification.
�is is a trap HMRC must avoid when considering any IR35 changes or replacement. IR35 in the USA – IRS tes� �ch a replacement to IR35 could ultimately lead to contracts being offshored.� �ship’ – this includes factors such as the written contract, provision of benefits and a factor similar to mu�
Category: Articles: IR35 Review: Office of Tax Simplification | Mon, 06 Sept 2010

IR35 and umbrella companies
Off-Payroll (IR35) Reforms
�Contractors subject to blanket ‘inside IR35’ assessments have a strong case for rights under�
Category: Off-Payroll (IR35) Reforms

IR35
Legal
�d guidance for getting your contract reviewed for IR35. Explains the meaning behind ‘IR35 case law’ and� �ount of tax. Advice and guidance for getting your contract reviewed for IR35. Explains the meaning behind ‘I�
Category: Legal

Budget
Reports on the Budget and how it will affect contractors.
�rs. Others | Thursday, 22 March 2012 Budget 2012: IR35 reinforcement clouds otherwise positive Budget fo� �ed. Others | Wednesday, 8 March 2017 Budget 2016: Contracting’s stakeholders react to tax avoidance crac�
Category: Contents Pages

Mitigating IR35 Taxes
IR35
�s when you have contracts both inside and outside IR35. Follow this 6 step action plan to keep you opera� �lla scheme. Accounting requirements when you have contracts both inside and outside IR35. Follow this 6 step�
Category: IR35

Compliance and IR35 headaches
It would seem that many people are still struggling to come to terms with the new regulations pertaining to tax and IR35.
�ms with the new regulations pertaining to tax and IR35. A survey recently undertaken by the PKF, has rev�
Category: News | Wed, 16 May 2001

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