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Landmark tribunal judgement tells us who is an employee
The UK Employment Appeal Tribunal in London has handed down a critical decision on the definition of a worker--it directly affects contractors who could be considered employees.
�ntants, does not alter that fact.'' Relevance for IR35 While the entire question of IR35 is not raised i� �uld employ right of substitution clauses in their contracts. The second issue is that of mutuality of obligat� �ntractual relationship or not. If it is, then the contract lies in the employment field..." Is the obligatio�
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News
| Wed, 28 Feb 2007
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.
�win the vast majority of court cases based around IR35. A similar beating is likely to be administered t� �d Comments David Royden, a lawyer specialising in contract law with Layton's Solicitors in Manchester: ''Of�
Category:
News
| Wed, 23 May 2007
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.
�clear that this decision will have any affect on IR35 . While the case law used in IR35 is the same as� �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 loses IR35 appeal - substitution clause viewed as “window dressing”
Contractor loses IR35 appeal as the hypothetical contract says his relationship with the client was one of employment.
�The Revenue has overturned an IR35 appeal by Cardiff based Alternative Book Company� �he relationship was overwhelmingly of employment. Contracts No Protection Shepherd’s defence hinged on a rang� �ounds that the contractor, Keith Shepherd, had a ‘contract of service’ with his client and the relationship�
Category:
News
| Wed, 04 Jun 2008
Taxman’s tactics – what contractors should look out for when an IR35 investigation looms
You should avoid trying to deal with a tax inspection without the benefit of specialist help.
�to take on the might of HMRC single-handed in an IR35 ivestigation need to be aware of the risks, warns�
Category:
Articles: IR35
| Tue, 15 Jul 2008
Should you use the inland revenue IR35 contract review service?
Discusses whether you should use the Inland Revenue contract review service.
�s that if you believe your contract is borderline IR35 then it isn’t really worth sending it in to the I� �same role, and only one of them passed IR35. The contracts were exactly the same. The first used a lawyer wh� �view by most contractors that if you believe your contract is borderline IR35 then it isn’t really worth sen�
Category:
News
| Thu, 01 Aug 2002
Usetech IR35 case to go to appeal
The recent high profile revenue victory is to be appealed.
�some of the existing practices to operate outside IR35 and bring some further clarity, a defeat on appea�
Category:
News
| Wed, 23 Jun 2004
Merging Income tax and NI – how would it affect dividends and IR35?
The potential merger of income tax and NICs could increase tax on limited company contractors, but remove IR35, suggests James Abbott of Abbott Moore.
�(NICs). At the same time, it is also likely that IR35 would become irrelevant. The issue is being debat� �become irrelevant. The issue is being debated in contracting circles following leaked plans to end NICs by a f�
Category:
News
| Thu, 17 Jul 2014
Contractor limited companies and IR35 to be investigated by Lords Select Committee
The use of contractor limited companies for tax avoidance and the effectiveness of IR35 are to be investigated by a House of Lords Select Committee.
�avoid tax, and to establish the effectiveness of IR35 . “This inquiry will form a wide-ranging review o�
Category:
News
| Thu, 21 Nov 2013
Contractors face draconian IR35 crackdown, with new test forcing 90% into PAYE
Contractors are facing a draconian crackdown on IR35 with a new test intended to force 90% of PSC users onto their clients’ payroll.
�Contractors are facing a major crackdown on IR35 that will introduce a new test forcing clients to�
Category:
News
| Sat, 07 Nov 2015
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