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The quantum fog of the Agency Workers Regulations may be lifting for contractors
Contractors trying to peer through the quantum fog of the AWR hoping for answers will be pleased to learn that IR35 is, in theory at least, unrelated.
�is that AWR is, in theory at least, unrelated to IR35 . Lawspeed’s Adrian Marlowe is clear that IR35 em� �s clarified one of the conundrums bedevilling the contracting sector since the Agency Workers Directive (AWD) w� �acknowledged and used to create the hypothetical contract used to determine IR35 status include substitutio�
Category:
News
| Thu, 14 Jul 2011
IR35 Forum – what’s the best we can expect?
IR35 is to be better administered, which in reality means better enforced, because HMRC would not be doing its job properly if it were otherwise.
�IR35 will be better administered , we’ve been assured.� �rs are choosing flexible working, freelancing and contracting over employment. So, to maintain the same levels�
Category:
News
| Thu, 14 Jul 2011
Limited company contractors claiming AWR rights have little chance of avoiding IR35
Limited company contractors can’t have their cake and eat it: asking for rights under the Agency Workers Regulations is asking for trouble with IR35.
�gulations (AWR) are asking for trouble with their IR35 status. By saying they are outside IR35, contract� �isers negotiate out nasty clauses in their agency contracts; reaching a compromise with their agency or clien�
Category:
News
| Fri, 14 Oct 2011
Primary Path: the contractor was not the one that got away
Contractor Phil Winfield was not the one that got away in the Primary Path case. It was the HMRC inspector who insisted the case went to tribunal.
�y Primary Path, through eight painful years of an IR35 investigation culminating in a tribunal. It was t� �itution clauses mirrored in upper and lower level contracts and he was so specialist in his field he could no�
Category:
News
| Wed, 17 Aug 2011
HMRC’s IR35 choice: adult fact or kid’s fiction to test success of new business tests
HMRC could be about to retreat to its ‘happy place’, where it can rely on comforting fiction rather than hard facts on its new business entity tests.
�RC’s proposed ‘test & learn’ strategy for its new IR35-related business entity tests will read like chil� �readth of expertise and insight into taxation and contracting, HMRC has already demonstrated it pays scant atte�
Category:
News
| Sat, 14 Apr 2012
The one bit of common sense in the original IR35 legislation has just been ditched
As the off-payroll rules take effect, underpinned by the business entity tests and IR35, the outcomes are likely to be higher costs & poorer services.
�the one element of common sense from the original IR35 legislation has just been thoughtlessly dumped. A� �government departments. Some managers will accept contract reviews by external agencies, retain genuine cont�
Category:
News
| Mon, 10 Sept 2012
Does HMRC even know where its ‘better administration of IR35’ target is?
If contractors agree to trial HMRC’s new IR35 framework for 12 months, how are we going to measure if ‘better administration’ has been achieved?
�Let’s say we give HMRC’s new IR35 framework a chance, as has been suggested by IR35� �he situation reminds me of project managers on IT contracts asking for things to be ‘quicker’, ‘cheaper’, ‘mo�
Category:
News
| Fri, 18 May 2012
Making clients responsible for policing IR35 would be a disaster for contractors
All the evidence shows that HMRC can’t effectively police IR35. But making clients responsible for enforcement would be disastrous for contractors.
�HMRC can’t police IR35 ; contractors routinely ignore it and the limited� �status, and only hire on a fixed-term employment contract basis. A third of the UK’s IT contractors working�
Category:
News
| Tue, 28 Feb 2012
IR35 survey
Accountingweb host IR35 survey.
�The effects of IR35 are once again being scrutinized, with a new surv� �get an idea of exactly what IR35 has done to the contracting community. The survey which is hosted by Accounti�
Category:
News
| Fri, 26 Oct 2001
The appeal - an article from a reader
One of our readers provides his views on the IR35 appeal.
�tly will happen and if it will have any effect on IR35. We also wonder if everyone has merely resigned t�
Category:
News
| Tue, 30 Oct 2001
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