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HMRC’s IR35 choice: adult fact or kid’s fiction to test success of new business tests
HMRC could be about to retreat to its ‘happy place’, where it can rely on comforting fiction rather than hard facts on its new business entity tests.
�RC’s proposed ‘test & learn’ strategy for its new IR35-related business entity tests will read like chil� �readth of expertise and insight into taxation and contracting, HMRC has already demonstrated it pays scant atte�
Category:
News
| Sat, 14 Apr 2012
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
IR35 reform not a done deal: OTS wants to hear from contracting sector on 3 options
Contractors are not facing a ‘done deal’ on IR35 - the OTS is calling for more debate on options for reform before sending final report to ministers.
�racting sector can still influence the outcome of IR35 reform, with the body looking into it – the Offic� �Contractors and the contracting sector can still influence the outcome of IR35 re� �months Creating preferred supplier lists of IR35 contract reviewers whose opinion would be accepted by HMRC�
Category:
News
| Thu, 10 Mar 2011
Contracting experts mostly reject OTS IR35 suspension option, favouring alternatives
Contracting experts, with the exception of PCG, favour IR35 reform through the OTS options of better HMRC enforcement and a clear in-business test.
�the Office of Tax Simplification’s (OTS) interim IR35 reform options of better enforcement by HMRC or t� �Contracting experts mostly favour the Office of Tax Simplific�
Category:
News
| Fri, 11 Mar 2011
HMRC admits it “does not hold” the vital data needed to evaluate OTS IR35 reforms
HMRC’s response to a ContractorCalculator Freedom of Information request shows HMRC “does not hold” data that’s vital to evaluate OTS’s IR35 reforms.
�Office of Tax Simplification’s ( OTS ) suggested IR35 alternatives . And the taxman’s response, which c�
Category:
News
| Tue, 15 Mar 2011
IR35: Budget document reveals IR35 is to be "better administered" - not abolished
IR35 is here to stay for the foreseeable future, as the Budget document reveals that the Government choses the second option to better administer IR35
�. However, his speech contained nothing regarding IR35 , the details of which can be found in the Budget�
Category:
News
| Wed, 23 Mar 2011
IR35 Solutions – Part 3: Why IR35 and its current enforcement is not working
ContractorCalculator examines why IR35’s intrinsic flaws make it unworkable, in this third of a series of articles analysing possible IR35 solutions.
�In this third of our IR35 solutions series analysing potential solutions to� �eplace IR35, and whether it’s not contractors and contracting who are at fault, but the wider tax system.�
Category:
News
| Tue, 21 Dec 2010
IR35 Solutions – Part 4: Why IR35 or any changes will never work
ContractorCalculator identifies why replacements for & successors to IR35 won’t work, in this fourth of a series of articles analysing IR35 solutions.
�In this fourth of our IR35 solutions series analysing potential solutions to� �two situations is the existence of an employment contract and job title. Lessons learnt outside the UK Seve�
Category:
News
| Thu, 06 Jan 2011
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