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PCG offers help with contracts
The P.C.G has amended its advice for contractors when trying to judge their liability under IR35.
�actors when trying to judge their liability under IR35. The drafts are designed to help contractors who�
Category:
News
| Wed, 26 Sept 2001
Government critisised about IR35 implementation.
Government is criticised about its handling of the new tax legislation.
�onsultation process in which new legislation like IR35 came about. They feel that this has lead to a gre�
Category:
News
| Thu, 02 Aug 2001
Media & entertainment contractors facing new employment status tests from April 2013
Contractors in the media and entertainment sectors may be facing new employment status tests from April 2013 as the BBC and HMRC work on new guidance.
�aw going back several decades. The application of IR35 is also dependent on the same principles and case� �and faced with the choice of taking an employment contract or not working for the BBC. Genuine contractors c�
Category:
News
| Mon, 19 Nov 2012
Contractors able to substitute are outside IR35 confirms UK Mail Ltd v Creasey ruling
The UK Mail Ltd v Creasey ruling appears to confirm that contractors who have the unfettered right to substitute in contracts are outside IR35.
�nnot be a ‘worker’ and therefore cannot be inside IR35 , even if the substitution right is not exercised� �have an unfettered right to substitution in their contracts cannot be working under an employment contract, s� �r contracts cannot be working under an employment contract, so cannot be a ‘worker’ and therefore cannot be�
Category:
News
| Tue, 27 Nov 2012
Marlen IR35 case: contractor pursued by HMRC despite failing all key employment tests
Engineering contractor Phil Hughes failed all of the key tests of employment, as the full ruling of the Marlen Ltd v HMRC IR35 tax tribunal reveals.
�Hughes failed the key tests of employment in his IR35 case so convincingly that the tribunal Judge Lady� �ruling transcript . Yet despite this, Hughes, who contracts through his own limited company Marlen, was pursu� �ntrol which would have been needed to establish a contract of employment just did not exist. The appeal ther�
Category:
News
| Fri, 15 Jul 2011
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.
�that the ruling will have little significance for IR35 cases, as he explains: “The [IR35] legislation al� �that Judge Smail was wrong to have dismissed the contracts as being a ‘sham’. Further weight behind the deci� �stom Transport were a sham, and that the notional contract was one of employment. According to Judge McMulle�
Category:
News
| Wed, 03 Feb 2010
Employment rights claims more limited under James v Greenwich decision
A decision by the Court of Appeal has limited the ability of contractors to claim employment rights. Such claims will become exceptional under the new case law.
�clear that this decision will have any affect on IR35 . While the case law used in IR35 is the same as� �loyment rights when they are working under agency contracts. Contractor Needs To Show 'Good Reason' The case� �taking time off. James had worked under an agency contract with Greenwich Council for three years. James had�
Category:
News
| Wed, 06 Feb 2008
Landmark tribunal judgement tells us who is an employee
The UK Employment Appeal Tribunal in London has handed down a critical decision on the definition of a worker--it directly affects contractors who could be considered employees.
�ntants, does not alter that fact.'' Relevance for IR35 While the entire question of IR35 is not raised i� �uld employ right of substitution clauses in their contracts. The second issue is that of mutuality of obligat� �ntractual relationship or not. If it is, then the contract lies in the employment field..." Is the obligatio�
Category:
News
| Wed, 28 Feb 2007
Control issue dominates in IR35 victories
Contractors continue to win most IR35 court cases, showing the legislation itself is misconceived. PCG have gone far to prove this in case law. The Revenue is likely to take a similar beating over the MSC legislation.
�win the vast majority of court cases based around IR35. A similar beating is likely to be administered t� �d Comments David Royden, a lawyer specialising in contract law with Layton's Solicitors in Manchester: ''Of�
Category:
News
| Wed, 23 May 2007
Taxman’s tactics – what contractors should look out for when an IR35 investigation looms
You should avoid trying to deal with a tax inspection without the benefit of specialist help.
�to take on the might of HMRC single-handed in an IR35 ivestigation need to be aware of the risks, warns�
Category:
Articles: IR35
| Tue, 15 Jul 2008
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