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IR35 Solutions – Part 5: Conclusion – an interim, post-IR35 contractor tax landscape
ContractorCalculator summarises IR35’s current unworkable status and suggests what form an interim, post-IR35 contractor tax landscape might take.
�In this fifth and final article in our IR35 solutions series analysing IR35 and possible rout� �ruths This analysis and all the evidence from the contracting sector leads to the inescapable conclusions that:�
Category: News | Mon, 10 Jan 2011

IR35 review: OTS says suspend IR35 or enforce it better, then merge income tax and NI
The OTS recommends suspending or better enforcing IR35 as an interim measure, before merging income tax and NICs, which would make IR35 irrelevant.
�IR35 should be suspended or better enforced by HMRC ,�
Category: News | Thu, 10 Mar 2011

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

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 must remain in place until other changes to tax system make it irrelevant
IR35 is here to stay for the medium term, will be policed more effectively by HMRC.
�London, Wednesday 9th February 2011 – IR35 is here to stay for the medium term, will be poli� �ator , the leading independent website for the UK contracting industry. IR35 Solutions: Review of the current l� �prefer to run their own businesses and work under contract rather than become employees of specific companie�
Category: News | Wed, 09 Feb 2011

Tax rules are failing contractors, the OTS’s John Whiting tells ContractorCalculator
Tax rules have not kept pace with modern working patterns, says OTS Tax Director John Whiting in this exclusive interview with ContractorCalculator.
�o the proposal in the recent ContractorCalculator IR35 white paper that tax legislation has not kept pac�
Category: News | Sun, 27 Feb 2011

HMRC’s business entity tests for contractors may already be unravelling
Concerns are being raised about the scoring and weighting of HMRC’s new business entity tests, which could class most contractors as ‘at risk’.
�of the very organisations enlisted as part of the IR35 Forum to help devise them. The trouble appears to� �ts work in practice, but also how HMRC deals with contracting firms found to be at medium or high risk. John Br� �ontractor could still pass IR35 tests, with their contracts easily being outside IR35. “In other words, the n�
Category: News | Wed, 04 Apr 2012

HMRC’s new IR35-related business entity tests, scenarios & guidance finally launched
HMRC has announced its new IR35 regime which includes the business entity tests, six IR35 risk scenarios and guidance for contractors.
�ted ‘ business entity tests ’, as well as six new IR35 example scenarios and related guidance, including�
Category: News | Wed, 09 May 2012

ContractorCalculator Whitepaper: IR35 - Better administration or enforcement?
The “better administration” of IR35 promised to contractors by Chancellor George Osborne can in practice only mean "better enforcement".
�t September 2011 – The “better administration” of IR35 promised to contractors by Chancellor George Osbo� �turn, will result in an even greater focus on the contracting sector by an HMRC under pressure to increase tax�
Category: News | Wed, 31 Aug 2011