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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.
�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


IR35 office holder changes: very few contractors will be affected
Most contractors will be unaffected by the changes that will bring office holders inside IR35, confirms Roger Sinclair of Egos.
�will apply: if the services were provided under a contract directly between the client and the worker, the w�

Category: News | Thu, 24 Jan 2013


HMRC forecasts 230 IR35 cases by March 2013: latest IR35 Forum minutes
HMRC predicts that by March 2013 it will have investigated 230 IR35 cases, according to the minutes of the January 2013 IR35 Forum.
�ntract review service. The focus on public sector contracting, which gained so much media attention during 2012� �on the usage of the business entity tests and its contract review service. The focus on public sector contra�

Category: News | Fri, 15 Feb 2013


HMRC IR35 unit actively targeting public sector contractors and interims
HMRC’s IR35 unit is actively targeting contractors and interims working in the public sector, according to Andy Vessey of Qdos Consulting.
�self with the contractor’s business, reviewed the contracts and assembled the evidence, an initial response t�

Category: News | Thu, 21 Feb 2013


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