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Control issue dominates in IR35 victories
Contractors continue to win most IR35 court cases, showing the legislation itself is misconceived. PCG have gone far to prove this in case law. The Revenue is likely to take a similar beating over the MSC legislation.
�d Comments David Royden, a lawyer specialising in contract law with Layton's Solicitors in Manchester: ''Of�
Category:
News
| Wed, 23 May 2007
Dealing with multiple contracts being inside and outside IR35
Accounting requirements when you have contracts both inside and outside IR35.
�accounting year you may earn revenue from several contracts, some of which will fall inside the scope of IR35� �enses which relate to “inside” and “outside” IR35 contract work. Receipts and payments for IR35 contract wor�
Category:
Articles: IR35
| Fri, 25 May 2007
No IR35 precedent set for contractors by island consultants case, experts say
The IR35 case lost by Island Consultants before HMRC Special Commissioners last week does not set a precedent that will change the way contractors operate, as experts agree.
�problem for Island Consultants. All Lawspeed IR35 contracts (as opposed to our standard contracts) that our c� �of specialist skills towards STW’s project. Each contract was time based, namely 3 months. I would say that�
Category:
News
| Tue, 24 Jul 2007
Contractors want to know whom they work for
The issues in James v. Greenwich will decide this and their determination is already changing the way IR35 claims are handled.
�ering parcels for Greenwich Council, but this was contracted for through an agency. James didn't get regular w� �f time is not by itself sufficient to mean that a contract of employment can or should be implied and this i�
Category:
News
| Mon, 05 Nov 2007
Lawspeed IR35 win shows contractors can prove status
Lawspeed has won a significant IR35 case before the Special Commissioners.
�BDA--its work was strictly limited to the project contracted for. Control Issue This was a defence project, an� �ways have a right of substitution clause in their contracts, although in itself it may not constitute proof o� �ars ago. Datagate had entered into entered into a contract with the agency now called Technology Project Ser�
Category:
News
| Thu, 17 Jan 2008
Contractor loses £99,000 in IR35 case for being 'part and parcel'
A contractor has lost an IR35 ruling that will cost his company £99,000. He was ruled 'part and parcel' of the end-client, being a full-fledged member of the client's teams and even having spot-checks.
�n 2000 on a series of projects, under a series of contracts, for the AA. But the judges found that Bessel's w� �is an extremely experienced IT tester. Through a contract with the London-based agency DPP International Lt�
Category:
News
| Mon, 21 Jan 2008
Accountax win IR35 case for contractor
First Word Software Ltd won an IR35 case largely because it was very clearly in control of its own work.
�g , Neil Atkins, managing director of First Word, contracted through a Weybridge, Surrey agency called Plexus� �count, and faced financial risk in completing the contract for Plexus Personnel and Reuters. At times Plexus�
Category:
News
| Thu, 24 Jan 2008
Employment rights claims more limited under James v Greenwich decision
A decision by the Court of Appeal has limited the ability of contractors to claim employment rights. Such claims will become exceptional under the new case law.
�loyment rights when they are working under agency contracts. Contractor Needs To Show 'Good Reason' The case� �taking time off. James had worked under an agency contract with Greenwich Council for three years. James had�
Category:
News
| Wed, 06 Feb 2008
Contractor beats HMRC in IR35 case - Larkstar Data
Welsh contractor Larkstar has beaten down an IR35 attack from HMRC at the General Commissioners.
�The Pontypool, Wales-based contracting firm Larkstar Data Limited has won an IR35 case a� �Automobile Association outside the context of the contract it originally engaged in,'' says Kell. ''There ar�
Category:
News
| Thu, 07 Feb 2008
Contractors must fear HMRC's IR35 'interviews'
HMRC is seeking to have the right to ''interview'' clients in IR35 cases without regard to accuracy and use it in court. PCG points out that this is not a recipe for a fair hearing.
�ppened when you were working for the client under contract. Of course the manager will tell the truth in cou�
Category:
News
| Fri, 07 Mar 2008
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