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IR35 future: Australia’s legislation to tackle false self-employment
Australia uses legislation designed to identify the personal services income (PSI) of contractor businesses, with higher taxes for those caught.
�tractor is taxed accordingly, similar to the UK's IR35 legislation . The PSI tests, enforced by Australi� �and construction professionals – could have their contracting income classed as PSI. However, where the cost of� �equipment is greater than 50% of the value of the contract, the income is not classed as PSI. So a contract�
Category: Articles: IR35 Review: Office of Tax Simplification | Mon, 27 Sept 2010

Main reasons making a contract fail IR35
Describes the main reasons why a contract will fail IR35.
�re is often no single reason why a contract fails IR35 and is normally a combination of reasons. One has� �current contract. With regular work and “rolling Contracts” the Revenue will argue that you are an employee� �ntroduction There is often no single reason why a contract fails IR35 and is normally a combination of reaso�
Category: Articles: IR35 | Wed, 13 Sept 2006

IR35 danger: when your contract is different from the agency-client contract
HMRC always obtains the agency-client contract and compares it with the contractor contract. They rarely agree, and this spells trouble.
�In IR35 cases, HMRC always obtains the contract between t� �ract that you have with the agency. Two Different Contracts This presents a serious challenge to contractors,� �In IR35 cases, HMRC always obtains the contract between the agency and the client and compares it�
Category: Articles: IR35 | Mon, 10 Mar 2008

IR35 and substitution: substituting twice a year could save contractors thousands
Mounting evidence suggests that a contractor’s genuine right of substitution, if exercised, is the key status factor outweighing all others.
�determining factor placing contractors outside of IR35 . This is crucial, because with a contract that p� �of the services on their behalf then they are sub-contracting the work,” continues Vessey. “Paying helpers duri� �outside of IR35 . This is crucial, because with a contract that puts the contractor inside IR35, the typical�
Category: Articles: IR35 | Tue, 30 Sept 2008

IR35 issues for project managers working as contractors
Project managers can stay outside as long as they have no line management responsibilities.
�ey may well be identified by HMRC as being inside IR35 , with all the resulting additional tax liabiliti� �roject managers include: If the contractor starts contracting for their former employer, many existing staff wo� �Contractors who choose contracts with project management responsibility by definit� �igation, HMRC will typically require the original contract advertisement and any resulting proposal from the�
Category: Articles: IR35 | Tue, 17 Aug 2010

Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by it claiming employment rights from their clients.
�Contractors caught by IR35 and being taxed as if they were employees are oft� �y have been mistreated by the client and/or their contract has been terminated early . However, according to�
Category: Articles: IR35 | Tue, 20 Apr 2010

Contractor HMRC inspections: do you have your IR35 life raft ready?
All contractors are HMRC investigation targets but will have nothing to fear with good preparation.
�hittaker of Qdos Consulting, which specialises in IR35 and legal matters for contractors throughout the� �ssential IR35 survival aids include: Ensuring all contracts are reviewed by an IR35 specialist Where possible�
Category: Articles: IR35 | Wed, 06 May 2009

IR35 - Top 10 traps to catch the unwary contractor
HMRC is always on the lookout for contractors who put themselves inside it by making easily avoidable mistakes. Here are the top ten traps to avoid.
�hat provide grounds for HMRC to investigate their IR35 status. And for those contractors without the sto� �this is a common feature in business-to-business contracts for services. 9. The client pays for your trainin� �ou were hired to do and that are detailed in your contract, and don’t let your client tell you what to do an�
Category: Articles: IR35 | Wed, 23 Sept 2009

Contractors must demonstrate business risk as part of keeping contracts outside IR35
Demonstrating business risk can show a contractor as ‘being in business’, thereby helping the case for being outside..
�account can use this evidence to help with their IR35 defence , because taking business and financial r� �lting The corresponding items for knowledge-based contracting businesses are capital expenditure on computers a�
Category: Articles: IR35 | Wed, 28 Apr 2010

IR35 and contracting: just why do cases take so long to be resolved?
You can be forced to endure years of stress before your case is resolved with HMRC.
�Contractors facing IR35 investigations can be forced to wait many years u� �igation for several tax years, each with multiple contracts, then a considerable amount of information must b� �stigator will want to know the details about each contract for every tax year being investigated. That means�
Category: Articles: IR35 | Sun, 22 May 2011