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IR35: HMRC’s MOO arguments fall flat in Upper Tribunal defeat to PGMOL
The taxman has failed with an Upper Tribunal appeal in a ruling which should spell disaster for the HMRC and its flawed interpretation of MOO.
�those currently under attack from HMRC under the IR35 reforms,” notes ContractorCalculator CEO Dave Cha�
Category:
News
| Wed, 06 May 2020
ICAEW urges Government not to include Off-Payroll Tax in Finance Bill
The ICAEW has urged Government to use the Off-Payroll delay to address the legislation’s inherent flaws and review the self-employed tax system.
�rance Contributions (NICs) liabilities on ‘inside IR35’ contractors HMRC’s approach towards dealing with�
Category:
News
| Thu, 11 Jun 2020
Third IR35 case involving BSkyB dismissed at FTT - Alan Parry Productions Ltd
The FTT has not upheld a third IR35 tribunal decision regarding commentator services provided to BSkyB.
�in not upholding the appeal. Previously dismissed IR35 cases involving the same broadcaster have been Li�
Category:
News
| Mon, 04 Jul 2022
Contracting stakeholders respond to the OTS Small company taxation review
Contracting experts offer opinions on new business model and taxation proposals put forward by the OTS in its ‘Small company taxation review’.
�that SEPA could cause with agency legislation and IR35 , Strike acknowledges that there is an argument f�
Category:
News
| Wed, 23 Mar 2016
MPs accuse "overmighty" HMRC of "abusing" power like the Post Office
Parliamentary debate signals the start of a possible root-and-branch reform of HMRC to curb abuse of power by the state.
�rawing on the recent experience of Kaye Adams and IR35 , said: "What is interesting is that the behaviou�
Category:
News
| Fri, 19 Jan 2024
ContractorCalculator: Contracting news in brief – 08/Apr/2016
News this week covers: contractor loan tax; IR35 challenge warning; PMIs; HMRC tax clampdown; oil and gas recruiter shortage; & digital tax criticism.
�nt notice (APN). More... Challenges to contractor IR35 reforms unlikely to be sustainable Any legal chal�
Category:
News
| Fri, 08 Apr 2016
ContractorCalculator: Contracting news in brief – 22/Apr/2016
News this week covers: SDC burden; public sector threat; North Sea opportunities; IT demand; Brexit impact; ONS stats; intermediaries guidance update.
�rates or leave the sector altogether. If proposed IR35 reforms are implemented, it will add to a raft of�
Category:
News
| Fri, 22 Apr 2016
ContractorCalculator: Contracting news in brief – 12/Aug/2016
News this week covers: IR35 RTI nightmare; PM gives boost to contractors; Report on Jobs; LEM; good news for oil and gas; and buy-to-let warning.
�Inclusion of RTI in IR35 proposals is a ‘nightmare’, expert claims Contrac�
Category:
News
| Fri, 12 Aug 2016
ContractorCalculator: Contracting news in brief – 25/July/2012
News this week covers: BBC employment test revealed; mini off-payroll witch-hunt?; more interims needed; North Sea contracts to slow; and Alba booms.
�ors again in the firing line over PSCs, prompting IR35 reviews Public sector contractors running persona�
Category:
News
| Fri, 25 Jul 2014
ContractorCalculator: Contracting news in brief – 5/April/2012
News this week includes: trouble ahead for new contractor business tests; positive signs for contracts from corporates; and tax simplification doubts.
�IR35 Forum’s new business tests are already controvers�
Category:
News
| Wed, 04 Apr 2012
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