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No certainty from HMRC’s new IR35 framework, but the policy debate must be sustained
No certainty for limited company contractors yet, but the policy debate is far from over, say OTS Tax Director John Whiting and PCG’s Simon McVicker.
�HMRC’s new IR35 framework, with its business entity tests , examp� �tors outside of IR35.” Vessey agrees: “HMRC’s new contract review service that will provide contractors foun�
Category:
News
| Tue, 15 May 2012
IR35 compliance letters are out: affected contractors urged to seek expert advice
Contractors receiving HMRC’s IR35 compliance letters should not panic and instead seek expert professional advice, says Qdos Consulting’s Seb Maley.
�New IR35 compliance letters have been hitting limited comp� �yer record checks, but they request copies of all contracts and a breakdown of the company’s income over its�
Category:
News
| Wed, 13 Jun 2012
IR35 risk profiles likely to be the future of HMRC compliance campaign
IR35 risk profiles are likely to be the drivers of HMRC’s IR35 compliance campaign, once the full results of the IR35 Forum’s work are revealed.
�IR35 risk profiles are likely to underpin HMRC’s IR35�
Category:
News
| Sat, 17 Mar 2012
IR35 Changes in April 2012 should lead to ‘substantive progress’, says OTS
Contractors need “substantive progress” on IR35 administration, says the Office of Tax Simplification in its small business tax review final report.
�ss” made on improvements to the administration of IR35 , according to the Office of Tax Simplification (� �orum – a body with representatives from HMRC, the contracting sector and professional advisors – to produce rec� �ther than on those that may have just an isolated contract that may breach IR35.” It expects to see the publ�
Category:
News
| Wed, 29 Feb 2012
Changes to IR35 could impact on clients and agencies
Changes to IR35 that place extra costs and liabilities on clients could cause damage to the UK’s flexibility, says Alan Rommel of Parity Resources.
�ors may benefit in the short term from changes to IR35 that put end-user clients in the frame for penalt� �n the growth of trading models as alternatives to contracting through a limited company ; these include things� �r field invested substantially into reviewing our contracts so as to make them as IR35-friendly as possible.� �wth of a whole new services sector providing IR35 contract reviews , IR35 investigation insurance and expert�
Category:
News
| Tue, 28 Sept 2010
IR35 tribunal win for MBF Design Services confirms importance of MOO
Contractor Mark Fitzpatrick has secured an IR35 win with PCG’s help, with a tax tribunal clearing him of using his limited company to avoid tax.
�patrick has secured an important victory in a key IR35 case, in which a first tier tax tribunal in Brist� �rs wishing to understand the IR35 status of their contracts.� �tractor Fitzpatrick. He has had to prove that his contract with client Airbus was outside IR35. In doing so,�
Category:
News
| Thu, 20 Jan 2011
IT contracting lessons in Agile Development for HMRC: IR35 and test-first taxation
IT contracting can offer HMRC lessons in the development of taxation and insights into why IR35 failed, writes ContractorCalculator CEO Dave Chaplin.
�nt of new taxation, and further insights into why IR35 was doomed to fail from the outset. The underpinn� �IT contracting’s use of Agile Development best practice can offe�
Category:
News
| Wed, 26 Jan 2011
IR35: MBF Design – was it the IR35 case that got away amid the thousands HMRC caught?
In the period when contractor Mark Fitzpatrick was at Airbus, many contractors were found to be inside IR35; was MBF Design the one that got away?
�tion from a source close to the recent first-tier IR35 tax tribunal involving contractor Mark Fitzpatric� �timates’ suggest. During the time Fitzpatrick was contracting at client Airbus, numerous contractors were found� �process was to invite contractors to submit their contracts for ‘an opinion’. Significantly, therefore, these�
Category:
News
| Tue, 01 Mar 2011
IR35 Forum will see PCG represent contractors to ensure better IR35 administration
The government’s new IR35 Forum has been set up in the wake of the Chancellor’s decision to retain IR35, and will see contractors represented by PCG.
�ractors will have a voice on the government’s new IR35 Forum through the PCG , which has been asked to j�
Category:
News
| Fri, 08 Apr 2011
IR35 Solutions – Part 1: Determining the objectives of IR35’s potential replacements
In the first of a series of articles analysing potential solutions to IR35, ContractorCalculator examines the objectives of IR35 and its replacements.
�In this first item in our ir35 solutions series analysing potential solutions to� �ed at those leaving employment on Friday to start contracting for their previous employer on Monday, and doing�
Category:
News
| Thu, 02 Dec 2010
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