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IR35 negotiations - use employment rights to gain client cooperation
Contractors can use the threat of claiming employment rights as a bargaining chip with clients following two key rulings, says Andy Vessey of Qdos.
�s during contract negotiations, or during an HMRC IR35 enquiry . And if they lose an IR35 enquiry due to� �on their own professional business and enter into contracts to provide services to clients or customer,” cont� �m to secure cooperation from their clients during contract negotiations, or during an HMRC IR35 enquiry . An�
Category: Articles: IR35 | Wed, 10 Sept 2014

IR35 applies to office holders unless there is no personal service
It will apply to any contractor who becomes an office holder unless they can prove that personal service is not required.
�duties of an office for their client must operate IR35 . That is unless they can prove that the role doe� �Proving no personal service is a condition of the contract will be difficult to achieve for the vast majorit�
Category: Articles: IR35 | Tue, 25 Nov 2014

Contractors may benefit from OTS employment status review, which could affect IR35
Contractors could benefit from the findings of a review of employment status initiated by the Office of Tax Simplification, due out for Budget 2015.
�ployment status. The review might even affect the IR35 tax legislation. According to the OTS, the review� �ifically acknowledge the so-called ‘third way’ of contracting and freelancing, then contractors would benefit.”�
Category: News | Thu, 31 Jul 2014

Contractor clients hit by new HMRC campaign threatening livelihoods, fears PCG
Contractor clients have been targeted in a new HMRC campaign that could damage client relationships and threaten contractor livelihoods, says PCG.
�nly looks like contractors are being targeted for IR35 investigations, judging from the questions being�
Category: News | Mon, 17 Mar 2014

Contractors being forced out of Ministry of Justice by new IR35-unfriendly contracts
Contractors may be forced to leave the Ministry of Justice early, or sign a new contract that puts them inside IR35, learns ContractorCalculator.
�em to sign contracts putting them squarely inside IR35 . Concerned sources within the MoJ have told Cont� �istry of Justice (MoJ) may be forced not to renew contracts, or terminate contracts early, as a result of a n� �n the MoJ have told ContractorCalculator that all contract labour in the ministry is being transitioned onto�
Category: News | Mon, 24 Mar 2014

AS 2015: IR35 unchanged. Expenses restrictions for contractors go ahead
IR35 gets no mention in the Autumn Statement, but expenses tax relief is withdrawn for umbrella contractors and those PSC contractors caught by IR35.
�IR35 remains unchanged as a result of the Autumn State� �aft of measures that could ultimately benefit the contracting sector. “The restrictions on expenses tax relief�
Category: News | Wed, 25 Nov 2015

AS 2015: contracting’s stakeholders react to the T&S relief and IR35 ‘silence’
Contracting bodies have had their say on the announcements made in the Autumn Statement, including T&S relief restrictions and the absence of IR35.
�slate any further contractor-hindering changes to IR35, after media rumours circulated that contractors� �Contracting’s stakeholders are dismayed but unsurprised about� �or two years – or even expect to be engaging in a contract for two years – you can’t claim on travel. As suc�
Category: News | Thu, 26 Nov 2015

Is IR35 going to be changed in the 2016 Budget?
IR35 could be reviewed in the Budget 2016, according to widely reported leaks, despite HMRC’s pledge to the IR35 Forum of no change until 2017.
�IR35 looks set for a review that could make clients re� �ed a huge amount of additional legislation on the contracting and small business community, including the divid� �March 2014 , it found that 94% of all off-payroll contracts were ‘legitimate’. So where the Government has co�
Category: News | Tue, 15 Mar 2016

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

IR35 in the public sector: are all NHS locums caught by mutuality of obligation?
By overlooking mutuality of obligation when assessing locums for IR35, the NHS is leaving itself vulnerable to potentially costly judicial reviews.
�mutuality of obligation (MOO) , and by assessing IR35 using HMRC’s tool the NHS leaves itself vulnerabl� �OO. The first is where a locum is on a zero-hours contract, where no party has any obligation to the other.�
Category: News | Thu, 02 Nov 2017

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