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Payment Issues
Contracting Overseas
�t to work can be of much help. When you move your contracting activities abroad, you aren't taxed in the UK any�
Category: Contracting Overseas

IR35 contracts, agencies and issues
Examination of the grey areas between client, agent and contractor.
�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

IR35 contract review service by HMRC
What is the HMRC Contract Review service and should you use it?
�Tax Calculator . It is important to know if your contracts pass IR35 so you can structure your payments acco� �a number of independent experts who offer an IR35 contract review service, HMRC can also provide an opinion�
Category: Articles: IR35 | Mon, 19 Sept 2005

Strengthening the IR35 case
Your contract on its own will not guarantee you to be outside IR35.
�tax liabilities upon freelance companies that are contracted by their customers or clients to provide services� �mediaries Legislation, known as “IR35”, the word “contract” seems to have been on everyone’s lips. This is h�
Category: News | Fri, 11 Nov 2005

Substitution the key to status
Keith Preece of Qdos Consulting explains how they won a recent case with the master key: substitution.
�bsences. We were able to argue therefore that the contract between the pub company and the pub managers was�
Category: News | Tue, 08 Mar 2005

PCG publishes updated guide to IR35
The Professional Contractors Group (PCG) has published its updated guide to IR35.
�s of having one in place to complement the formal contract". ....the most comprehensive and up to date sourc�
Category: News | Fri, 08 Apr 2005

About the right of substitution clause
Some facts regarding the Right Of Substitution.
�ou do have a Right of Substitution clause in your contract, it should be an unfettered right to substitute.�
Category: News | Wed, 19 Jul 2000

No reprieve for sick PCG member as IR35 appeal fails
The Professional Contractors Group (PCG) learnt today that Bill Hood, whose company is Usetech Limited, has lost his IR35 appeal against the Inland Revenue in the High Court.
�l business. In this case, Bill had negotiated his contract for services with the agency, but for reasons of�
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.
�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 case study: recent win for freelancer
Revenue ignored the contracts and went straight to the end client.
�e £4,500". Sally's investigation started with two contracts at stake up to 31 August 2001. Although the contr�
Category: News | Wed, 03 Nov 2004

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