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BREAKING NEWS: Presenter Lorraine Kelly defeats HMRC in latest IR35 ruling
HMRC has lost another high profile IR35 tribunal case, after television presenter Lorraine Kelly successfully appealed a tax bill of £1.2m.
�presenter Lorraine Kelly has defeated HMRC at an IR35 tax tribunal. The broadcaster’s limited company,� �w the sufficient degree required to demonstrate a contract of service and we are satisfied that the factors�
Category: News | Wed, 20 Mar 2019

Key facts overlooked in JLJ Services IR35 ruling: contractor ‘sets record straight’
Contractor John Spencer reveals in this exclusive interview with ContractorCalculator how key facts were overlooked in the JLJ Services IR35 ruling.
�Services tribunal ruling . This found him inside IR35 for four of the seven years under investigation b� �any use” was simply incorrect. Spencer was still contracting at Allianz during this period, but the nature of� �upplied information about my working patterns and contracts that did not feature at all in the ruling. There� �blance to those of an employee, and handed over a contract log that showed that his final year with client A�
Category: News | Wed, 14 Dec 2011

IR35 to be reinforced with PSC anti-avoidance measures from 2013
Contractors face new personal service company anti-avoidance measures in the 2013 Finance Bill according to the 2012 Budget.
�use of personal service companies and to make the IR35 legislation easier to understand for those who ar�
Category: News | Wed, 21 Mar 2012

Primary Path IR35 case: HMRC was predestined to lose case offering important lessons
Contractor Phil Winfield of Primary Path was so obviously a genuine contractor and outside IR35 that HMRC was bound to lose, shows the Judge’s ruling.
�ontractor Phil Winfield was so clearly outside of IR35 and genuinely running an IT business via his limi� �e was in place, mirrored by upper and lower level contracts, ie with the contractor’s client and agencies res� �y of obligation – Judge Sadler suggested that any contract which included a substitution clause is unlikely�
Category: News | Wed, 03 Aug 2011

IR35: MBF Design Services v HMRC – key facts from the case for contractors to note
HMRC’s weak position and less than scrupulous methods show it should never have brought its IR35 case against MBF Design Services.
�been completely exonerated of any liability under IR35 by a first-tier tax tribunal. The facts reveal th� �not a disguised employee of client Airbus and his contracts were found to be outside IR35. “The parties’ plai� �intermediaries GED-Sitec and Morson that put the contract well outside IR35. These included: A clause stati�
Category: News | Mon, 07 Feb 2011

Contracting business Marlen Ltd. wins IR35 case against HMRC
Contractor Gary Hughes has won his IR35 case against HMRC, with the tribunal finding that his relationship with client JCB was not one of employment.
�ractorCalculator: “It was always our opinion that IR35 did not apply from the outset. The tribunal found� �hes and his client JCB within each of a series of contracts between JCB and Hughes’ contractor limited compan� �ntrol which would have been needed to establish a contract of employment just did not exist.” Nicola Smith o�
Category: News | Fri, 01 Jul 2011

Treasury targets construction contractors with false self-employment consultation
In a new consultation on ‘false self-employment’ released by HM Treasury, construction contractors face scrutiny that could impact on all contractors.
�, which may have an impact on the application of IR35 legislation . However, according to contracting s� �ation of IR35 legislation . However, according to contracting sector commentators, contractors genuinely in bus� �contractors wishing to retain their self-employed contracts and working arrangements will have to ensure thes� �s other workers to carry out operations under the contract and is responsible for paying them.” The consulta�
Category: News | Mon, 27 Jul 2009

Oziegbe vs HMRC appeal victory - no silver bullet for IR35 or false self-employment
The tax tribunal win by Oziegbe over HMRC about control is no ‘silver bullet’ for contractors to use in IR35 or false self-employment cases with HMRC.
�egbe case to help them with the control aspect of IR35 or false self-employment cases, except in special� �this is not only a rare occurrence in the ‘real’ contracting market place, but HMRC also often resorts to appl� �happy to do this but it is outside of my existing contract so let’s put a new one in place for the duration�
Category: News | Wed, 06 Aug 2014

HMRC forecasts 230 IR35 cases by March 2013: latest IR35 Forum minutes
HMRC predicts that by March 2013 it will have investigated 230 IR35 cases, according to the minutes of the January 2013 IR35 Forum.
�March 2013 it will have 230 ongoing and resolved IR35 cases investigating contractors under the risk-ba� �ntract review service. The focus on public sector contracting, which gained so much media attention during 2012� �on the usage of the business entity tests and its contract review service. The focus on public sector contra�
Category: News | Fri, 15 Feb 2013

IR35 public sector reform guidance poses more questions than answers for contractors
Contractors can learn more about how public sector reforms will apply in practice thanks to new HMRC guidance, but a lot still remains to be answered.
�to shift liability for determining a contractor’s IR35 status to the public sector body or agency. Howev� �addition to an unnecessary increase in paperwork. Contracting sector urged to oppose policy Legislation is set� �ven as to what will happen with contractors whose contracts begin prior to its introduction, but extend beyon� �ne and agree the contractor’s status prior to the contract start date. This doesn’t work either. “To fully g�
Category: News | Mon, 21 Mar 2016

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