IR35 tribunal win for MBF Design Services confirms importance of MOO
Contractor Mark Fitzpatrick has secured an IR35 win with PCG’s help, with a tax tribunal clearing him of using his limited company to avoid tax.
Reviewing your contract for IR35 status – a guide for contractors
You should always get your contract reviewed for status by an expert, to ensure you have taken ‘reasonable care’ in the eyes of HMRC.
IR35 Solutions – Part 2: The evolving context of IR35
ContractorCalculator identifies factors likely to affect IR35’s replacement, in this second of a series of articles analysing possible IR35 solutions.
IR35 Solutions – Part 1: Determining the objectives of IR35’s potential replacements
In the first of a series of articles analysing potential solutions to IR35, ContractorCalculator examines the objectives of IR35 and its replacements.
Contractor’s bid for employment rights denied as Tilson loses Tilson v Alstom appeal
Contractor Andrew Tilson has lost his appeal and been denied the right to claim for unfair dismissal from his former client Alstom Transport.
Changes to IR35 could impact on clients and agencies
Changes to IR35 that place extra costs and liabilities on clients could cause damage to the UK’s flexibility, says Alan Rommel of Parity Resources.
IR35 future: what would happen if the UK copied Canada?
The employment tests in Canada are similar to the UK ones, but it is the client who gets punished if a contractor is found to be a disguised employee.
IR35 penalties: the cost to contractors of being caught inside
Working on contracts inside means you must pay extra tax and, if caught without declaring it, you face steep HMRC penalties.
New online Employment Status Tool to help contractors navigate IR35 and beyond
Contractors and freelancers can freely access a reliable online tool providing a highly accurate interpretation of their employment status.
Vote to scrap or repeal IR35 on Treasury website, contractors urged
The government’s Spending Challenge on the Treasury website enters its next phase, with UK public asked to vote on options – including scrapping IR35.
IR35 issues for project managers working as contractors
Project managers can stay outside as long as they have no line management responsibilities.
IR35 may be repealed or replaced, but the old rules will apply to previous contracts
Whatever happens, it will still apply to contracts completed in the years the legislation was in force, warns Qdos’ Andy Vessey.
Contractor IR35 investigation for first time sparked by P35 service company question
HMRC may have started targeting contractors for IR35 investigations by using the P35 service company question, according to Seb Maley of Qdos
Contractor guide to HMRC’s IR35-related online information and advice
Contractors keen to learn about IR35 and its impact on their limited company contracting business can use HMRC’s website, but only with due caution.
Contractors can use HMRC's employment status resources to help with IR35 status
HMRC’s online manuals for tax inspectors’ use provide contractors with insights into how not to be seen as an employee and how to stay outside.
Contractor guide to Mutuality of obligation (MOO) and IR35
Mutuality of obligation is one of the key factors used by a court or tribunal to determine whether it applies and a contractor’s employment status.
Contractor guide to IR35 case law
Case law is fundamental to the workings of the UK legal system and is often used to determine whether a contractor is inside or outside.
Government commits to replace IR35
A decade of uncertainty over contractors’ tax status may be over, with the ConLib coalition committing to review and replace IR35.
Contractors cheering “staggering” Novasoft IR35 ruling are likely to be disappointed
The Novosoft IR35 ruling is inconsistent with previous IR35 status case rulings and is likely to be overturned.
Contractors caught by IR35 who believe the agent was at fault have few grounds to sue
Contractors may blame their agent for landing them with a contract inside, but they have few legal options.
Contractors must demonstrate business risk as part of keeping contracts outside IR35
Demonstrating business risk can show a contractor as ‘being in business’, thereby helping the case for being outside..
Contractors staying outside IR35: setting expectations with a letter to the client
A contractor’s covering letter sent with a confirmation of arrangements to a client manages expectations.
Larkstar leaves grim legacy for contractor IR35 status, despite HMRC closing case
HMRC has closed the Larkstar Data case, leaving contractor Alan Brill free to retire, but its legacy will live on in IR35 case law used by HMRC.
Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by it claiming employment rights from their clients.
IR35 avoidance: Staying outside if you go contracting for your former employer
When contracting for a former employer, you must prove your new relationship is different.
PCG lobbying gains contractors Tory commitment to “review” IR35
In a letter to PCG, Shadow Business Minister Mark Prisk promises the Conservative Party will “review” IR35 should the Tories win the General Election.
‘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.
Contractor ‘employment’ status clarified as Tilson ruling is overturned on appeal
Last year’s ruling granting contractor Andrew Tilson employment rights has been overturned, but with little impact on contractors’ IR35 cases.
IR35 special report: 10 years that shook the world of UK contractors
ContractorCalculator marks 10 years of IR35 with expert perspectives on this controversial tax law - Download the 36 page special report now!
Contractors face escalated IR35 threat as HMRC starts flexing new Schedule 36 powers
Contractors will face a renewed threat when HMRC start applying powers available under Schedule 36 in IR35 cases, says Matt Boddington of Accountax.