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Legal Points
IR35
�ive guide. Contractors subject to blanket ‘inside IR35’ assessments have a strong case for rights under� �ors may blame their agent for landing them with a contract inside, but they have few legal options. Case law�
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IR35
Dealing with Agencies
Contracting
�s about a recent case Contractors working ‘inside IR35’ under the Off-Payroll rules should expect to rec� �anding how to deal with agents will maximise your contracting career. What is an acceptable margin, how it is c�
Category:
Contracting
Free legal, financial, tax and administrative templates for contractors
Download useful contractor templates for various legal, financial, tax & admin situations.
�d Paperwork Most contractors that fall outside of IR35 work through a limited company and pay themselves� �nload Free Invoice Templates It is important that contracts supply correctly formatted invoices to ensure the�
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Contents Pages
PCG considering appeal of IR35 case for oil rig designer
PCG is considering an appeal following the losing of an IR35 case at the Special Commissioners.
�Bill Hood of Usetech Limited had lost his recent IR35 case against the Inland Revenue. “This result is�
Category:
News
| Thu, 01 Apr 2004
JSA appeal future online limited IR35 decision
The JSA Group of Companies, the UK’s leading specialist accountants for contractors, has agreed to jointly fund an appeal against an IR35 decision.
�tances, the contract was considered to be outside IR35. The Inland Revenue claimed, retrospectively, tha� �Support Agency. Given all the circumstances, the contract was considered to be outside IR35. The Inland Rev�
Category:
News
| Mon, 21 Jun 2004
Marlen IR35 case: contractor pursued by HMRC despite failing all key employment tests
Engineering contractor Phil Hughes failed all of the key tests of employment, as the full ruling of the Marlen Ltd v HMRC IR35 tax tribunal reveals.
�Hughes failed the key tests of employment in his IR35 case so convincingly that the tribunal Judge Lady� �ruling transcript . Yet despite this, Hughes, who contracts through his own limited company Marlen, was pursu� �ntrol which would have been needed to establish a contract of employment just did not exist. The appeal ther�
Category:
News
| Fri, 15 Jul 2011
Basic Broadcasting Limited wins IR35 appeal after seven-year nightmare for presenter Adrian Chiles
Adrian Chiles has won his IR35 tax appeal after a seven-year nightmare for his media-based firm Basic Broadcasting Limited ("BBL").
�re than seven years and two tribunal hearings, an IR35 case ruling has finally been made for the broadca� �tially heard the appeal in November 2019, but she contracted Covid-19 in the early part of the pandemic and su� �he tribunal's partial analysis found that all the contracts created the initial impression of contracts of em� �lied the IR35 statute and the tests to identify a contract of service based on the 1968 case of Ready Mixed�
Category:
News
| Wed, 16 Feb 2022
McCann Media Limited IR35 appeal dismissed by FTT
A second tribunal decision relating to services provided to Sky has now been released with the tribunal again not upholding the appeal.
�th a contract of employment. Dave Chaplin, CEO of IR35 Shield , who attended the three-day tribunal, sai� �was no finding as such by the judge, nor were the contracts deemed to be a sham." Again, the unfairness of IR� �re, meant that the provisions of the hypothetical contract were consistent with a contract of employment. Da�
Category:
News
| Wed, 16 Mar 2022
IR35: HMRC successfully overturns ‘Kickabout’ decision at Upper Tribunal
HMRC has successfully appealed a high profile IR35 defeat, after the UT overturned the decision in its case against Kickabout Productions Limited.
�HMRC has secured a decisive IR35 victory at the Upper Tribunal (UT) , overturning� �e they are not inconsistent with the hypothetical contracts being contracts of employment.’ Key status factor�
Category:
News
| Tue, 28 Jul 2020
Lib Dems pledge to review IR35 and abandon Loan Charge
A review of the Off-Payroll rules and a repeal of the controversial Loan Charge are amongst the manifesto pledges made by the Liberal Democrats.
�presented with the facts. A considered review of IR35 and these devastating proposals is just what is n�
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News
| Thu, 21 Nov 2019
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