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IR35 certainty for contractors? So close and, perhaps, not so far
Contractors are very close to enjoying a potential three-year rolling’ IR35 amnesty’ if we keep our nerve and help HMRC improve its new test regime.
�recently came very close to gaining an element of IR35 certainty for the first time since the legislatio� �5 certainty – assuming the circumstances of their contracts don’t change too much, of course. The tests could�
Category: News | Sat, 12 May 2012

Does HMRC even know where its ‘better administration of IR35’ target is?
If contractors agree to trial HMRC’s new IR35 framework for 12 months, how are we going to measure if ‘better administration’ has been achieved?
�Let’s say we give HMRC’s new IR35 framework a chance, as has been suggested by IR35� �he situation reminds me of project managers on IT contracts asking for things to be ‘quicker’, ‘cheaper’, ‘mo�
Category: News | Fri, 18 May 2012

Off-payroll and controlling persons: unworkable complications benefitting nobody
As if IR35 could get more complicated: the Government that brought us the Office of Tax Simplification now brings us more unworkable tax legislation.
�s entity tests to ‘improve’ the administration of IR35 come the public sector off-payroll rules and the� �competitive advantage in the global marketplace – contracting. A confused-to-the-point-of-being illogical admin� �lf: even the largest of government suppliers with contracts worth billions must maintain certain standards an� �y’s guidance suggests that contractors use HMRC’s contract review service as an alternative, a route not man�
Category: News | Mon, 13 Aug 2012

OK, let's replace IR35. But with what exactly?
The debate over repealing and replacing IR35 has fiercely raged in recent weeks, even in the corridors of power, culminating in, erm, nothing.
�eminding all of us in the contracting sector that IR35 is iniquitous and must be abolished. In fact, con� �does a sterling job of reminding all of us in the contracting sector that IR35 is iniquitous and must be abolis�
Category: News | Fri, 01 May 2009

Contractors: don’t get caught in an IR35 denial trap – start working on a defence now
Contracting sector commentators are increasingly warning of a major and ‘overdue’ IR35 clampdown by HMRC, so don’t let denial leave you in the frame.
�By living in a ‘state of denial’ over their IR35 status, contractors are placing themselves at gre� �time to do something about it, particularly with contracting sector specialists warning of an imminent major c� �y do so many contractors choose not to have their contracts and working arrangements reviewed to determine th� �2008 , 79% admitted not having had their current contract reviewed. 79%! So just why do so many contractors�
Category: News | Mon, 15 Jun 2009

The silver lining that is IR35
Without IR35, contractors would not have had many of the positive things we now take for granted in the contracting world.
�As we mark 10 years of IR35 with our ContractorCalculator IR35 Special Report� �ly benefitted from the ‘contractor tax’. I’d been contracting for two years when IR35 first appeared and, being� �my IR35 status. Surprise, surprise, they found my contract at that time was inside of IR35. Then, after much�
Category: News | Thu, 05 Nov 2009

Repealing IR35 and the law of unintended consequences – be careful what you wish for
IR35 is unfair to those it affects, but genuine contractors should have little to fear from the devil we know, yet much to fear from its replacement.
�That IR35 is a desperately unfair piece of legislation is n� �y lies to a contractor about the IR35 status of a contract, the contractor has a virtually impossible task t�
Category: News | Thu, 06 May 2010

IR35: going nowhere fast
Amid all the hype surrounding the review of IR35 stalks the spectre of reality, dictating that contractors won’t be out from its shadow for a year.
�Hurrah, IR35 is dead! Long live the child of IR35! Celebration� �ks of life, apart from legitimate and established contracting disciplines, seeking to incorporate and so avoid� �rs in business on their own account who get their contracts checked , and renegotiated if necessary, by IR35�
Category: News | Fri, 11 Jun 2010

ConDem management of IR35 looks to be as consistent as Fabio’s management of England
The UK’s IR35 squad is suffering from unclear messages from a government that is preventing HMRC achieving its revenue goals.
�tration we would see even greater coverage of the IR35 debate, rather than it being strangled quietly an� �eplaced , but not abolished. However, many in the contracting sector are interpreting the government line as me�
Category: News | Fri, 25 Jun 2010

Abolish IR35? An ‘accident’ that isn’t going to happen, no matter how fast OTS goes
IR35 has not been abolished. It’s being reviewed but is still very much in force. Contractors who ignore this may encounter a nasty IR35 roadblock.
�A review of IR35 is like a review of the UK’s speed limits. Those� �would be a review of small business taxation, the contracting media has been awash with stories claiming that I�
Category: News | Sat, 04 Sept 2010