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From RALC to PGMOL: the mutuality argument HMRC got wrong
After years of litigation, courts clarified mutuality of obligation, confirming HMRC had been applying it incorrectly.
�ant of RALC Consulting v HMRC in an IT contractor IR35 case. The night before the final hearing, we were�
Category:
News
| Sun, 03 May 2026
Employment Status Review – Part 1: the challenges and how it could affect contractors
The OTS is examining the line between employment and self-employment and the outcome may affect contractors. Defining the problem is the start point.
�specifically not designed to tackle the issue of IR35, but if the outcome of the review is a change in�
Category:
News
| Tue, 18 Nov 2014
False Self-Employment legislation - explained
Most contractors should remain outside of the False Self-Employment legislation, which is mainly targeting self-employed sole traders.
�g themselves via a salary or deemed payment under IR35 are also receiving employment income, so they too�
Category:
Articles: False Self Employment
| Wed, 21 May 2014
Contractor livelihoods threatened by new ‘false employment’ test
Contractor livelihoods are threatened by proposed ‘false employment’ test, forcing all contractors to pay PAYE tax and NICs, warns Egos’ Roger Sinclair.
�rrently with the existing tests of employment and IR35 . However, perhaps unsurprisingly, despite the Ch�
Category:
News
| Thu, 12 Dec 2013
Off-Payroll Tax: Lords appear dumbfounded after HMRC witness evidence
House of Lords members appeared dumbfounded as HMRC and Treasury representatives provided unconvincing evidence during the latest committee hearing.
�cost forecasts, and unsubstantiated estimates of IR35 non-compliance. And whereas Government ignored in�
Category:
News
| Tue, 17 Mar 2020
Moving from permanent to contracting - case study 1
A first time contractor shares their experience of how they made the leap from permanent employment to contracting.
�cessful and I have now started my first contract. IR35 Getting the contract was, I thought, the end of m�
Category:
Articles: First timers
| Mon, 17 Oct 2016
IR35 appeal upheld – Sky TV pundit Stuart Barnes defeats HMRC
The Tribunal upheld an IR35 appeal relating to services provided by rugby expert Stuart Barnes at Sky TV.
�An IR35 appeal by Rugby expert Stuart Barnes to the First�
Category:
News
| Fri, 20 Jan 2023
£15k tribunal award to contractor signals trouble for IR35 extension
An employment tribunal ruling, in which an individual received £15,000 from his would-be employer, bears significance ahead of HMRC’s proposed IR35 extension.
�plore if deemed ‘employed for tax purposes’ under IR35 in claiming employment rights, although Roberts e�
Category:
News
| Wed, 12 Dec 2018
Survey unveils worrying levels of non-compliance in the umbrella industry
Survey reveals alarming non-compliance and lack of worker protections within the umbrella industry.
�ctors are told "umbrella only" when hired "Inside IR35", demonstrating that the IR35 Reforms are directl�
Category:
News
| Tue, 10 Oct 2023
Atholl House - Kaye Adams wins 9-year IR35 case against HMRC
In the fourth IR35 appeal by Atholl House Productions Limited involving broadcaster Kaye Adams, HMRC has failed again to prove Ms Adams was caught by IR35.
�ree barristers in their fourth attempt to win the IR35 appeal by Atholl House Productions Limited involv�
Category:
News
| Wed, 29 Nov 2023
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