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Limited company contractors with contracts inside and outside IR35
Having contracts both inside and outside need not be complicated for you to deal with.
�ation of contracts both inside and outside of the IR35 tax legislation . This need not be an issue, as l� �An occupational hazard of contracting is that some contractors find themselves working� �ctors find themselves working on a combination of contracts both inside and outside of the IR35 tax legislati� �lations. “Contractors who have earned income on a contract that was within IR35 must calculate the deemed pa�
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Articles: Limited Companies
| Wed, 02 Dec 2009
What is a managed service company?
Find out what a Managed Service Company is, and why you should not use them.
�entirely by salary. Managed Service Companies and IR35 However, for a contractor to have used a composit�
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Articles: Managed Service Companies
| Wed, 20 Dec 2006
Proposed changes to managed service companies - explained
Explains the legislative changes introduced in the 2006 Pre-Budget Report
�ontractor umbrella scheme . Contractors caught by IR35 typically use a PAYE umbrella scheme, and pay ful� �hemes (estimated at 240,000 in 2005-2006) and the contract-by-contract approach required by the legislation�
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News
| Thu, 07 Dec 2006
IR35 enquiries: the seven questions that deserve an answer from HMRC now
Contractors, and all taxpayers for that matter, deserve answers from HMRC about the effectiveness of the IR35 processes it introduced in May 2012.
�ve answers from HMRC to seven key questions about IR35 enquiries, following the introduction of its cont�
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News
| Mon, 13 May 2013
Contractor IR35 reviews: don’t rely on your client to get the facts straight
Contractors mustn’t rely on their client to keep good records, and should create their own IR35 dossier, as a recent Employment Tribunal highlights.
�tribunal, with absolutely no direct relevance to IR35 , has provided a very useful reminder that whenev� �that evidence of this is collected throughout the contract. It shows that contractors should always adopt IR�
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News
| Thu, 25 Apr 2013
HMRC’s refusal to publish IR35 data: if the results are poor, let’s call it a pilot
HMRC’s continuing refusal to publish any IR35 performance data coupled with its resumption of using the word pilot suggests the results won’t be good.
�at can we conclude from HMRC’s refusal to publish IR35 data and its increased emphasis that its framewor� �35 best practice, affordable insurance, effective contract reviews and a mature service industry behind them�
Category:
News
| Tue, 29 Oct 2013
Will the Lords PSC inquiry achieve anything? Will an IR35 review result in action?
Contractors have been here before. Will the Lords PSC inquiry be as ineffective as previous reviews, or will an IR35 review finally result in action?
�Contractors have seen reviews of IR35 before and had their hopes dashed by the Chancell�
Category:
News
| Mon, 02 Dec 2013
Contractors have fared well from the Lords’ PSC inquiry, but IR35 and HMRC less so
Limited company contractors have emerged in a positive light so far in the Lords’ PSC inquiry, but IR35 and HMRC are looking rather more tarnished.
�al Service Companies (PSCs) inquiry. In contrast, IR35 and HMRC have been found lacking. Two key themes� �lity on the client to determine the nature of the contract was a bad idea. Aside from the practicalities, th�
Category:
News
| Mon, 03 Feb 2014
HMRC IR35 Contract Review Service – contractors should still steer clear
HMRC’s IR35 Contract Review Service should be avoided by contractors at all costs, despite a major plug for the taxman in HMRC’s new IR35 guidance.
�HMRC’s IR35 Contract Review Service should be avoided by cont� �ce be trusted to keep confidential the details of contracts it finds inside IR35, and not share contractors’� �HMRC’s IR35 Contract Review Service should be avoided by contractors a�
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News
| Wed, 25 Jun 2014
The IR35 Forum confirms what we have known since May 2012: the BETs don’t work
An IR35 Forum focus group confirmed what contractors have known for a long time. The Business Entity Tests are not working and should be abolished.
�The latest minutes of the IR35 Forum reporting on the results of its meeting hel� �7 May 2014 confirm what contractors and the wider contracting sector have known since May 2014. The Business En�
Category:
News
| Tue, 14 Oct 2014
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