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Making tax efficient use of excess company profits
Discusses the tax effective options and issues for utilising excess company profits?
…is dissolved. This article discusses the issues. IR35 Factors This question is only relevant when you a…
Category: Articles: Limited Companies | Mon, 30 Oct 2006

Advice on buying an IR35 free contract
Is it worth spending money on buying an 'IR35 Free Contract' ?
…e are a number of organisations offering to sell ‘IR35 proof ' contracts to contractors. This article ex… …r of organisations offering to sell ‘IR35 proof ' contracts to contractors. This article explains why there i… …s. There is no such thing as a standard IR35 free contract A contract between your company and the agency mu…
Category: Articles: IR35 | Thu, 23 Mar 2000

IR35 avoidance: Staying outside if you go contracting for your former employer
When contracting for a former employer, you must prove your new relationship is different.
…face a very real threat of being found inside of IR35 , says Kate Cottrell of contractor IR35 consultan… …ible for a contractor to remain outside IR35 when contracting for a former employer, but they have to work that… …ment. In such cases, she is often asked to review contracts and the working practices to create a bespoke con… …ployer, or being asked to return immediately on a contract basis after redundancy, face a very real threat o…
Category: Articles: IR35 | Thu, 08 Apr 2010

Being "in business on your own account" is key for contractors to stay outside IR35
If you are able to show you are in business on your own account you are on your way to staying outside. The objective is to prove you are not 'part and parcel'.
…ount" can be a strong pointer to being outside of IR35 . In the IR35 case of Atholl House , despite the… …usiness. Concurrent clients By the very nature of contracting it is frequently not possible to run concurrent c… …ompare percentages from other sources against the contract under review. For example, if the contractor work…
Category: Articles: IR35 | Wed, 26 Jan 2022

Using a right of substitution in contracts will help prove outside IR35 status
A valid right of substitution clause in contracts is a great defence of your outside IR35 status
…r contracts to try to ensure remaining outside of IR35. If you are providing a service, and not employme… …d include a right of substitution clause in their contracts to try to ensure remaining outside of IR35. If yo… …000 many contractors have managed to negotiate a "contract for services" with their clients, and this has in…
Category: Articles: IR35 | Thu, 15 Dec 2016

How to pass IR35 and save thousands by convincing clients to allow substitution
An exercised right of substitution (RoS) clause is the IR35 silver bullet you need to pass IR35. Here's how to get clients to allow it.
…To have a cast iron gaurantee of avoiding IR35 an exercised Right of Substitution is the ultimat… …s where this will be fruitless. Some clients have contracts with the agencies that will never pass IR35 and c… …itution is the ultimate factor. The clause in the contract must be worded correctly to ensure any substituti…
Category: Articles: IR35 | Mon, 14 Nov 2016

How to prove IR35 does not apply to you
Want to prove IR35 does not apply to you? Learn the evidence to collect during a contract that will bat away the taxman.
…prove, as best as one can, that they are outside IR35 . Should HMRC conduct a tax inspection and disput… …e by HMRC. Why? Because judges can now simply put contracts aside if they consider them a sham and make a dec… …ally resides in showing that you acted during the contract period in certain ways. Since the Autoclenz judge…
Category: Articles: IR35 | Tue, 05 Dec 2017

Covering letters persuading clients to sign an IR35 confirmation of arrangements
Contractors facing challenges securing a signed confirmation of arrangements from a client may find a well-structured covering letter does the job.
…practices. As such a document is a key element of IR35 best practice, it is well worth persisting. A wel… …if the IR35 review is opened some years after the contract. A contractor might use the following points when…
Category: Articles: IR35 | Thu, 10 Jan 2013

Contractor doctor: how should I handle contracting for short periods of a few days?
What's the best way to handle contracting when you work one day at one company, two days at another--and in general you work under verbal agreements for very short terms? A limited company is still the best bet.
…it okay not to have a contract? Also, what about IR35? Yours sincerely, Eva Contractor Doctor says: Und… …t there are many industries in which this kind of contracting takes place. What is special about certain indust… …he contractor at risk. But in certain industries, contracts are governed by standard practice and in this cas… …best way to handle this: is it okay not to have a contract? Also, what about IR35? Yours sincerely, Eva Cont…
Category: Articles: Contractor Doctor Q+A | Mon, 21 Apr 2008

Contractor Doctor: If my client blocks a substitution can I claim breach of contract?
Contractors refused their right of substitution may find their client in breach, and termination could be one outcome, says Roger Sinclair of Egos.
…illing the contract to specification and as to my IR35 status. If my client blocks a substitution, can I… …forming the very services that the contractor has contracted to perform; thus the client is preventing the con… …before the contract begins.” Good luck with your contracting! Contractor Doctor… …stitution provisions in the upper and lower level contracts, and if the client refuses to allow a substitutio… …n , even though it was expressly written into the contract, which leaves me concerned both about fulfilling…
Category: Articles: Contractor Doctor Q+A | Thu, 27 May 2010