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Legal Points
IR35
�ive guide. Contractors subject to blanket ‘inside IR35’ assessments have a strong case for rights under� �ors may blame their agent for landing them with a contract inside, but they have few legal options. Case law�

Category: IR35


Dealing with Agencies
Contracting
�s about a recent case Contractors working ‘inside IR35’ under the Off-Payroll rules should expect to rec� �anding how to deal with agents will maximise your contracting career. What is an acceptable margin, how it is c�

Category: Contracting


Free legal, financial, tax and administrative templates for contractors
Download useful contractor templates for various legal, financial, tax & admin situations.
�d Paperwork Most contractors that fall outside of IR35 work through a limited company and pay themselves� �nload Free Invoice Templates It is important that contracts supply correctly formatted invoices to ensure the�

Category: Contents Pages


PCG considering appeal of IR35 case for oil rig designer
PCG is considering an appeal following the losing of an IR35 case at the Special Commissioners.
�Bill Hood of Usetech Limited had lost his recent IR35 case against the Inland Revenue. “This result is�

Category: News | Thu, 01 Apr 2004


JSA appeal future online limited IR35 decision
The JSA Group of Companies, the UK’s leading specialist accountants for contractors, has agreed to jointly fund an appeal against an IR35 decision.
�tances, the contract was considered to be outside IR35. The Inland Revenue claimed, retrospectively, tha� �Support Agency. Given all the circumstances, the contract was considered to be outside IR35. The Inland Rev�

Category: News | Mon, 21 Jun 2004


Contractors’ use of personal service companies “staggeringly inappropriate”, says MP
Contractors are again accused of tax avoidance, following a report by MPs branding personal service company use in the public sector as inappropriate.
�dge also criticised HMRC for failing to implement IR35 effectively, highlighting that only 23 IR35 revie� �public sector . She also branded limited company contracting as “a practice which generates suspicions of comp� �or its use of off-payroll arrangements for 25,000 contracts, Hodge told BBC News that off-payroll arrangement� �hired every Friday night under a fresh employment contract?” he adds. “Unfortunately,” concludes Chaplin, “d�

Category: News | Tue, 09 Oct 2012


Lib Dems pledge to review IR35 and abandon Loan Charge
A review of the Off-Payroll rules and a repeal of the controversial Loan Charge are amongst the manifesto pledges made by the Liberal Democrats.
�presented with the facts. A considered review of IR35 and these devastating proposals is just what is n�

Category: News | Thu, 21 Nov 2019


IR35: Government offers ‘tired old rhetoric’ in response to Lords Off-Payroll report
HMRC and the Treasury have failed to offer any proactive solutions to issues highlighted in the Finance Bill Sub-Committee’s Off-Payroll report.
�ays Chaplin. “HMRC’s defeat in the Lorraine Kelly IR35 tribunal case , which the judge described as ‘not� �ponse will likely draw the ire of many within the contract sector, with the report’s perceived lack of impar�

Category: News | Thu, 16 Jul 2020


IR35: HMRC successfully overturns ‘Kickabout’ decision at Upper Tribunal
HMRC has successfully appealed a high profile IR35 defeat, after the UT overturned the decision in its case against Kickabout Productions Limited.
�HMRC has secured a decisive IR35 victory at the Upper Tribunal (UT) , overturning� �e they are not inconsistent with the hypothetical contracts being contracts of employment.’ Key status factor�

Category: News | Tue, 28 Jul 2020


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� �as 'the voice of rugby.' The appeal concerned the contracts between 6 April 2013 and 5 April 2019 when Britis� �ve totality of the provisions in the hypothetical contract in the context of the parties' conduct and intent�

Category: News | Fri, 20 Jan 2023


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