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HMRC Investigations
IR35
…e safe from personal liability. Interested in the IR35 court cases? Find here a list of all historic IR3…

Category: IR35


About the right of substitution clause
Some facts regarding the Right Of Substitution.
…ement in order to ensure they fall outside of the IR35 legislation. The facts are: it not that clause al… …ou do have a Right of Substitution clause in your contract, it should be an unfettered right to substitute.…

Category: News | Wed, 19 Jul 2000


The judicial review - day two summary
Summary of the secon day at the IR35 judicial review.
…factors were responsible for status according to IR35 Barling also stated that any direction from the c… …co-operate with contractors by avoiding standard contracts?", to which Barling replied thet they were not re… …hus you could not check a persons status before a contract was signed. During the day the judge "stumbled" u…

Category: News | Thu, 15 Mar 2001


IR35 loophole - for same sex couples
An IR35 Loophole exists for same-sex couples.
…tee to our suggestion that there is a loophole in IR35 for same-sex couples. Richard Ottaway, Shadow pay…

Category: News | Tue, 13 Jun 2000


Lawspeed IR35 win shows contractors can prove status
Lawspeed has won a significant IR35 case before the Special Commissioners.
…ses in recruitment affairs, has won a significant IR35 case before the Special Commissioners. Coming aft… …BDA--its work was strictly limited to the project contracted for. Control Issue This was a defence project, an… …ways have a right of substitution clause in their contracts, although in itself it may not constitute proof o… …ars ago. Datagate had entered into entered into a contract with the agency now called Technology Project Ser…

Category: News | Thu, 17 Jan 2008


Contractor loses £99,000 in IR35 case for being 'part and parcel'
A contractor has lost an IR35 ruling that will cost his company £99,000. He was ruled 'part and parcel' of the end-client, being a full-fledged member of the client's teams and even having spot-checks.
…IR35 Issues Considered by the Judges Project-based? Co… …n 2000 on a series of projects, under a series of contracts, for the AA. But the judges found that Bessel's w… …is an extremely experienced IT tester. Through a contract with the London-based agency DPP International Lt…

Category: News | Mon, 21 Jan 2008


Usetech IR35 case to go to appeal
The recent high profile revenue victory is to be appealed.
…some of the existing practices to operate outside IR35 and bring some further clarity, a defeat on appea…

Category: News | Wed, 23 Jun 2004


IR35 win for freelancer in commissioners case
The Special Commissioners recently found in favour of freelancer Mike Ansell in an IR35 status case.
…y found in favour of freelancer Mike Ansell in an IR35 status case. Details of the judgement are now ava…

Category: News | Tue, 07 Sept 2004


Supreme Court Autoclenz ruling confirms ‘sham’ contracts can’t disguise employment
Contractors can’t use ‘sham’ contracts to create a business-to-business relationship that in reality does not exist, confirms the Autoclenz ruling.
…e conditions which have subsequently been used in IR35 cases to determine whether a contract of service… …Contractors can’t use ‘sham’ contracts to create a business-to-business relationship wit… …his Court”. And applying case law developed under contract law, Lord Clarke said that the original Employmen…

Category: News | Wed, 27 Jul 2011


‘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.
…ves automatically exempt from legislation such as IR35 , the Agency Workers Regulations (AWR) and the ‘… …ey operate. We also identified that some are only contracting as a temporary measure between permanent appointm… …user clients and agencies will know that they can contract with a Professional Contractor without risk of no…

Category: News | Tue, 09 Feb 2010


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