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Contractor guide to IR35 case law
Case law is fundamental to the workings of the UK legal system and is often used to determine whether a contractor is inside or outside.
�Contractor employment status under IR35 legislation depends on the interpretation of both�
Category: Articles: IR35 | Tue, 08 Jun 2010

Contracting top 10: Making sure IR35 won’t apply to you
HMRC is constantly on the lookout for ‘disguised employees’. Here are ten precautions you can take to ensure you don’t get caught.
�nies, run the risk of unwittingly being caught by IR35 if they’re not careful. This can result in a subs�
Category: Articles: IR35 | Wed, 18 Nov 2015

HMRC CEST tool has no legal authority, says IR35 legal expert
HMRC’s CEST tool isn’t legally binding and doesn’t meet the ‘reasonable care’ requirements established by law, warns Martyn Valentine.
�‘reasonable care’ when determining a contractor’s IR35 status. This is according to Martyn Valentine of�
Category: News | Wed, 22 Mar 2017

What is a ‘dependent contractor’? – The Taylor Review
The Taylor Review proposes the introduction of a ‘dependent contractor’. Find out what this means and how else the Review could affect contracting.
�h good and bad: The Review could spell the end of IR35 Contractors caught by IR35 could receive employme�
Category: Articles: IR35 | Tue, 18 Jul 2017

Private sector IR35 reforms set for April 2019, infers latest HMRC Forum minutes
The latest IR35 Forum minutes suggest HMRC is going ahead with private sector reforms ASAP. Find out what you can do to prevent damaging changes.
�The IR35 reforms that have plagued the public sector look�
Category: News | Mon, 05 Feb 2018

IT contractor defeats HMRC in decisive fashion in latest IR35 case
An IT contractor has overcome the taxman in an IR35 tribunal case which will raise serious question marks over HMRC and CEST.
�or has defeated HMRC in the latest in a flurry of IR35 rulings to emerge in 2018. In the IR35 case of Je�
Category: News | Thu, 17 May 2018

Budget 2012: PSC anti-avoidance measures unlikely to apply to most contractors
The Chancellor’s unexpected personal service company anti-avoidance measures announced in the Budget 2012 shouldn’t affect most contractors.
�t 2012 would include measures to simplify the way IR35 is administered. But what came as a surprise in t�
Category: News | Thu, 22 Mar 2012

Proposed changes to managed service companies - explained
Explains the legislative changes introduced in the 2006 Pre-Budget Report
�ontractor umbrella scheme . Contractors caught by IR35 typically use a PAYE umbrella scheme, and pay ful�
Category: News | Thu, 07 Dec 2006

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�
Category: News | Mon, 13 Aug 2012

Contractors have won the first battle over IR35, but HMRC is preparing to win the war
Contractors may have won the first, 10-year-long battle over IR35, but now HMRC is getting ready to win the war with a determined fight-back.
�Contractors have won the first battle over IR35 . Sadly, it has taken over ten years and caused c�
Category: News | Tue, 21 Jun 2011

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