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IR35: Northern Lights v HMRC (UT) – IT contractor appeal dismissed by Upper Tribunal

HMRC’s victory at UTT is a warning not to rely on unexercised substitution clauses and to ensure working practices facts are communicated at FTT.

Last week | Fri, 11 Jun 2021 | IR35

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News HeadlineProfessional Passport leads supply-chain compliance discussion with new report

Professional Passport publishes report laying down a pragmatic path to supply chain compliance. But, will HMRC listen?

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Mon, 07 Jun 2021 | Other

News HeadlineAmendments tabled to Finance Bill to “curb or kill” umbrella companies

The amendments tabled by senior Conservative MPs seek to combat malpractice and reduce tax avoidance and evasion of potentially over £1bn per year.

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Thu, 20 May 2021 | Other

News HeadlineEmployment Tribunal awards contractor furloughed holiday pay

A recent Employment Tribunal (ET) ruling could be a significant case for contractors that have had holiday pay withheld during furlough.

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Tue, 18 May 2021 | Other

News HeadlineGary Lineker under HMRCs IR35 radar for £4.9 million

HMRC pursues presenter Gary Lineker for £4.9m in back taxes and NICs under IR35, despite his likely status of being in-business on his own account.

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Thu, 06 May 2021 | IR35

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