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IR35 is not dead. It’s reforming!
“‘Ello, I wish to register a complaint! IR35 is an ex-tax. It has ceased to be.” But the taxman insists IR35 can be kept alive by reforming it.
�g sector has changed and the disguised employment IR35 was designed to tackle rarely exists in the mid-� �The contracting sector has changed and the disguised employment I�
Category:
News
| Tue, 27 Oct 2015
Contractor dividends, expenses and IR35 targeted by Chancellor’s Summer Budget
Contractor dividends, expenses, IR35 and buy-to-let mortgage tax relief have been targeted by Chancellor George Osborne in his Summer Budget 2015.
�IR35 , limited company contractor dividends , umbrella�
Category:
News
| Wed, 08 Jul 2015
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
Media & entertainment contractors facing new employment status tests from April 2013
Contractors in the media and entertainment sectors may be facing new employment status tests from April 2013 as the BBC and HMRC work on new guidance.
�aw going back several decades. The application of IR35 is also dependent on the same principles and case� �and faced with the choice of taking an employment contract or not working for the BBC. Genuine contractors c�
Category:
News
| Mon, 19 Nov 2012
Contractors able to substitute are outside IR35 confirms UK Mail Ltd v Creasey ruling
The UK Mail Ltd v Creasey ruling appears to confirm that contractors who have the unfettered right to substitute in contracts are outside IR35.
�nnot be a ‘worker’ and therefore cannot be inside IR35 , even if the substitution right is not exercised� �have an unfettered right to substitution in their contracts cannot be working under an employment contract, s� �r contracts cannot be working under an employment contract, so cannot be a ‘worker’ and therefore cannot be�
Category:
News
| Tue, 27 Nov 2012
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
‘Pro Contractor’ status proposed by Professional Passport could remove IR35 threat
Professional Passport’s Crawford Temple tells ContractorCalculator how contractors will benefit from the proposed new Professional Contractor status.
�ves automatically exempt from legislation such as IR35 , the Agency Workers Regulations (AWR) and the ‘� �ey operate. We also identified that some are only contracting as a temporary measure between permanent appointm� �user clients and agencies will know that they can contract with a Professional Contractor without risk of no�
Category:
News
| Tue, 09 Feb 2010
Supreme Court Autoclenz ruling confirms ‘sham’ contracts can’t disguise employment
Contractors can’t use ‘sham’ contracts to create a business-to-business relationship that in reality does not exist, confirms the Autoclenz ruling.
�e conditions which have subsequently been used in IR35 cases to determine whether a contract of service� �Contractors can’t use ‘sham’ contracts to create a business-to-business relationship wit� �his Court”. And applying case law developed under contract law, Lord Clarke said that the original Employmen�
Category:
News
| Wed, 27 Jul 2011
Contractors may have more client clarity and less IR35 risk after Autoclenz ruling
Contractors may find that, post-Autoclenz, clients work harder to justify why they’ve been hired, Professor Pat Leighton tells ContractorCalculator.
�help clarify a contractor’s status, reduce their IR35 risk and improve their classification as being ‘� �law it can apply to effectively disregard written contracts between contractors and clients with little justi� �says Leighton. “Firstly, creating a hypothetical contract had previously been restricted to scenarios when�
Category:
News
| Mon, 02 Jul 2012
IR35 defeat threatens broadcaster backlash for HMRC: Lorraine Kelly tribunal analysis
HMRC faces questions over its pursuit of broadcasters following a damning IR35 tribunal defeat against presenter Lorraine Kelly.
�HMRC’s grasp of IR35, its relentless pursuit of broadcasters and the r� �ignore certain evidence? While HMRC relied on the contract alone, Kelly’s witnesses confirmed that neither p�
Category:
News
| Thu, 21 Mar 2019
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