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Appeal decision
The story of the fight against IR35 has finally come to an end.
�The story of the fight against IR35 has finally come to an end. The Court of Appeal t�
Category: News | Fri, 21 Dec 2001

Covering letters persuading clients to sign an IR35 confirmation of arrangements
Contractors facing challenges securing a signed confirmation of arrangements from a client may find a well-structured covering letter does the job.
�practices. As such a document is a key element of IR35 best practice, it is well worth persisting. A wel� �if the IR35 review is opened some years after the contract. A contractor might use the following points when�
Category: Articles: IR35 | Thu, 10 Jan 2013

IR35 office holder changes: very few contractors will be affected
Most contractors will be unaffected by the changes that will bring office holders inside IR35, confirms Roger Sinclair of Egos.
�ractors are unlikely to be affected by changes to IR35 that will bring office holders, like directors, c� �will apply: if the services were provided under a contract directly between the client and the worker, the w�
Category: News | Thu, 24 Jan 2013

New IR35 ruling: Partial victory for JLJ Services v HMRC
Contractor John Spencer’s company JLJ Services failed to win its IR35 case outright against HMRC but reduced its £140,000 tax bill.
�Spencer’s company JLJ Services has won a partial IR35 victory in its four-year battle against HMRC. It� �ey facts of the case: IT contractor John Spencer, contracting via his own company JLJ Services, worked on contr� �cting via his own company JLJ Services, worked on contracts for client Allianz from 2000 to 2007 HMRC claimed� �n ruled that only the last four of the seven-year contract with client Allianz were inside IR35. Key facts o�
Category: News | Fri, 09 Dec 2011

Contractor avoids £141,000 tax bill with partial victory in IR35 tribunal ruling
Contractor John Spencer’s company JLJ Services failed to win its IR35 case outright, but IR35 was found to apply in only 4 of the 7 years in dispute.
�ven-year contract with client Allianz were inside IR35 . Spencer’s representative, accountant Neil Awber� �Key facts of the case IT contractor John Spencer, contracting via his own company JLJ Services, worked on contr� �cting via his own company JLJ Services, worked on contracts for client Allianz from 2000 to 2007 HMRC claimed� �n ruled that only the last four of the seven-year contract with client Allianz were inside IR35 . Spencer’s�
Category: News | Mon, 12 Dec 2011

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

Public sector contractors deserve praise and recognition, not to suffer a witch-hunt
Genuine contractors shouldn’t be subject to a government and media witch-hunt, because the tool to identify & tax disguised employees is there – IR35.
�g through limited companies, then mechanisms like IR35 are already in place to control any abuses. So, i� �as employees.” Call for greater understanding of contracting’s contribution Contractor organisations have resp� �s on assignment with the civil service have their contracts breached and are forced to become employees again�
Category: News | Wed, 22 Feb 2012

Employment law case confirms precedents for contractor IR35 status
The results of a mainstream employment law case adds weight to case law when establishing contractor IR35 status with HMRC.
�A recent IR35 case has brought some welcome news to contractors� �ent law issue could have a positive impact on the contracting sector. JL Windows and Doors provides labour on a� �gnificant factor in determining the nature of the contracts.” This interpretation is worrying, because is see� �ark found that MOO did exist within each specific contract, but could not be used to ‘establish the nature o�
Category: News | Mon, 23 Feb 2009

Contractor HMRC inspections: do you have your IR35 life raft ready?
All contractors are HMRC investigation targets but will have nothing to fear with good preparation.
�hittaker of Qdos Consulting, which specialises in IR35 and legal matters for contractors throughout the� �ssential IR35 survival aids include: Ensuring all contracts are reviewed by an IR35 specialist Where possible�
Category: Articles: IR35 | Wed, 06 May 2009

Contractors holiday pay ruling should make clients more supportive on IR35 status
Contractors could find clients much more helpful on IR35 status following a recent House of Lords ruling on holiday pay for ‘worker’ contractors.
�g clients to ensure their contractors are outside IR35 . This follows the recent Stringer v HM Revenue &� �of sub-contractors should be reviewing their contracts already in place and any new contracts as a matte� �nt,” explains Taylor. “Firstly, there has to be a contract in place. Secondly, the worker is personally requ�
Category: News | Mon, 03 Aug 2009

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