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Denying travel and subsistence tax relief to contractors is madness
Contractors who lose tax relief on their legitimate travel and subsistence expenses won’t take it on the chin – contracting will descend into chaos.
�mpanies that it estimated the deterrent effect of IR35 to be first £475, then £550m . And then it was co�

Category: News | Mon, 22 Dec 2014


Employment status won’t be solved by anything short of an income tax NI merger
Employment status problems can’t be solved when tax is the issue, only merging income tax and NI, not a statutory test or third way, is the answer.
�ion exercise, and also brings us squarely back to IR35 . So, that leaves us with two options. We can mai�

Category: News | Wed, 08 Apr 2015


HMRC guidance doesn’t always align with tax law
HMRC guidance – and even its legislation – can often prove wrong or misleading, and contractors should be careful not to always take it at face value.
�months ago after mixing up the SDC test with the IR35 test. As a result, HMRC’s legislation encouraged�

Category: News | Wed, 08 Jun 2016


‘Contractor’ and ‘employee’ are old labels in a world with increasing new ways of work
Contracting has evolved beyond framing debates and legislation around job titles to accommodate the increasingly varied nature of getting things done.
�lief on expenses are only the tip of the iceberg. IR35 has been the scourge of contractors for a decade-�

Category: News | Mon, 02 Nov 2015


‘Soft’ contracting skills are even more important when times are tough
Contractors investing in contracting, as well as technical, skills improve their chances of staying in contract, and in business, during tough times.
�ompany law guidance – even including the May 2012 IR35 changes. There is also detailed, easy-to-follow a�

Category: News | Thu, 14 Jun 2012


Contractors drive PSCs use and are hired short-term for their skills, Lords told
Contractors choose to work via limited companies and both private and public sector clients use them short-term for specialist skills, peers are told.
�ged on”. People at a “senior level are subject to IR35 rules so there is no tax advantage…but they are a�

Category: News | Wed, 08 Jan 2014


Latest EAT ruling reinforces that HMRC erred in law with CEST tool
An EAT has overturned an earlier tribunal decision due to a lack of mutuality of obligation, proving that HMRC erred in law by omitting MOO from CEST.
�read,” comments Kate Cottrell , expert advisor on IR35 and employment status matters. “This case makes c�

Category: News | Wed, 27 Jun 2018


HMRC unable to substantiate allegations of misrepresentation against contractor press
HMRC has failed to substantiate allegations made during a recent IR35 Forum meeting of misrepresentation against the contractor press.
�Documented in the minutes to the 21 November 2018 IR35 Forum meeting , HMRC alluded to ‘articles posted�

Category: News | Wed, 27 Feb 2019


No Off-Payroll delay in 2021 Budget – clients must prepare
Off-Payroll’s omission from the 2021 Budget has put an end to any faint hopes of a further delay, confirming the April 2021 private sector rollout.
�egislation. Identified in research carried out by IR35 Shield in October 2020, the initial legislative a�

Category: News | Wed, 03 Mar 2021


Off payroll and controlling person rules threaten UK turnaround, warns interim body
New rules will hamper interim management contractors’ efforts to turn around ailing private & public sector organisations, says IIM’s Ad van der Rest.
�ts. “There is existing legislation in the form of IR35 that HMRC can use to ensure disguised employees p�

Category: News | Mon, 11 Jun 2012


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