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IR35 avoidance: Staying outside if you go contracting for your former employer
When contracting for a former employer, you must prove your new relationship is different.
�ible for a contractor to remain outside IR35 when contracting for a former employer, but they have to work that� �ment. In such cases, she is often asked to review contracts and the working practices to create a bespoke con� �ployer, or being asked to return immediately on a contract basis after redundancy, face a very real threat o�
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Articles: IR35
| Thu, 08 Apr 2010
Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by it claiming employment rights from their clients.
�y have been mistreated by the client and/or their contract has been terminated early . However, according to�
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Articles: IR35
| Tue, 20 Apr 2010
Larkstar leaves grim legacy for contractor IR35 status, despite HMRC closing case
HMRC has closed the Larkstar Data case, leaving contractor Alan Brill free to retire, but its legacy will live on in IR35 case law used by HMRC.
�al that contractors understand if they wish their contracts to stay outside IR35. For examples, things previo�
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News
| Fri, 23 Apr 2010
Contractors staying outside IR35: setting expectations with a letter to the client
A contractor’s covering letter sent with a confirmation of arrangements to a client manages expectations.
�ional or knowledge worker whose business has been contracted to complete a specific project. As such, the cont� �r the rate or project fee and separate contract.’ Contracting’s part and parcel traps Finally, Vessey warns all� �s IR35 status will be determined by their written contract and the reality of the actual working relationshi�
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Articles: IR35
| Wed, 28 Apr 2010
Contractors must demonstrate business risk as part of keeping contracts outside IR35
Demonstrating business risk can show a contractor as ‘being in business’, thereby helping the case for being outside..
�lting The corresponding items for knowledge-based contracting businesses are capital expenditure on computers a�
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Articles: IR35
| Wed, 28 Apr 2010
Contractors caught by IR35 who believe the agent was at fault have few grounds to sue
Contractors may blame their agent for landing them with a contract inside, but they have few legal options.
�y misled the contractor. In addition, many agency contracts have exclusion clauses that disallow the contract� �Contractors who find that their contract is caught by IR35 often seek to pass the blame to�
Category:
Articles: IR35
| Sat, 01 May 2010
Contractors cheering “staggering” Novasoft IR35 ruling are likely to be disappointed
The Novosoft IR35 ruling is inconsistent with previous IR35 status case rulings and is likely to be overturned.
�battle to prove he was outside IR35 during a 2002 contract, IT contractor Novak Brajkovic has won his appeal�
Category:
News
| Mon, 17 May 2010
Government commits to replace IR35
A decade of uncertainty over contractors’ tax status may be over, with the ConLib coalition committing to review and replace IR35.
�ot through the “aspiration that 25% of government contracts should be awarded to small and medium sized enter�
Category:
News
| Thu, 20 May 2010
Contractor guide to IR35 case law
Case law is fundamental to the workings of the UK legal system and is often used to determine whether a contractor is inside or outside.
�law expert who has a specific track record in the contracting sector and on IR35 cases. That expert will unders� �ses. That case established that for an employment contract to be in place, all three of the following condit�
Category:
Articles: IR35
| Tue, 08 Jun 2010
Contractor guide to Mutuality of obligation (MOO) and IR35
Mutuality of obligation is one of the key factors used by a court or tribunal to determine whether it applies and a contractor’s employment status.
�rvice HMRC Employment Status Manual Mutuality and contracts HMRC continues, saying that there does not need t� �contractor’s limited company should be engaged on contract for services basis , to perform a specific task f�
Category:
Articles: IR35
| Wed, 30 Jun 2010
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