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Contractors could see Agency Workers Regulations (AWR) become the new IR35
The Agency Workers Regulations could bring an added layer of complexity, or even absurdity, to contractors and contracting.
�ing businesses. If coping with the intricacies of IR35 wasn’t enough, from 1 October 2011 contractors wi� �ven absurdity, to the day-to-day running of their contracting businesses. If coping with the intricacies of IR3�
Category: News | Mon, 23 May 2011

The quantum physics of the Agency Workers Regulations have left everyone perplexed
Contracting is starting to resemble quantum physics, where all things are considered to be in two different states at the same time. Just like AWR.
�an existing ‘elementary particle’ in the form of IR35 . Our old friend IR35 presents a similar two-stat� �Contracting is starting to resemble quantum physics, where al� �d by factors such as ‘ in business ’, the written contract and the rest. So far, so good. But then, as if fr�
Category: News | Sat, 28 May 2011

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� �rst launched, the group of taxpayers known as the contracting sector has successfully taken on HMRC and won. An� �lients bent over backwards to offer IR35-friendly contracts. Because work was plentiful and rates buoyant, la�
Category: News | Tue, 21 Jun 2011

Abolish IR35? An ‘accident’ that isn’t going to happen, no matter how fast OTS goes
IR35 has not been abolished. It’s being reviewed but is still very much in force. Contractors who ignore this may encounter a nasty IR35 roadblock.
�A review of IR35 is like a review of the UK’s speed limits. Those� �would be a review of small business taxation, the contracting media has been awash with stories claiming that I�
Category: News | Sat, 04 Sept 2010

Amendments to IR35 could make things worse for the contracting sector and contractors
In tackling IR35’s ambiguities, the Office of Tax Simplification must avoid further complicating contractors’ lives and damaging their livelihoods.
�As part of its brief to review IR35 , the Office of Tax Simplification (OTS) has been� �and then be definitely caught... all on the same contract! So, the OTS’s challenge is to come up with a rev�
Category: News | Tue, 28 Sept 2010

IR35: the existing rules catch neither fish nor fowl
The higher up the food chain a contractor is found, the harder it is to prove IR35. But are contractors on lower rates worth HMRC’s expense & effort?
�plied to determine whether a contractor is inside IR35 . That’s because one of the key tests of employme� �how many disguised employees are out there in the contracting pond should ultimately drive any new rules or IR3� �research, speaking to experts in employment law, contract law, taxation and IR35. We also drew on over ten�
Category: News | Wed, 01 Dec 2010

IR35 is here to stay until fundamental tax issues are addressed to make it redundant
Despite its flaws IR35 is likely to remain in place until the wider tax system is reformed to address fundamental issues that will make it redundant.
�A more rigorously policed IR35 is here to stay – at least for the medium term. I� �ously more blatant cases. Ideally, we’ll move the contracting market towards some form of external audit model.� �y work for. Some people, by virtue of the sort of contracts they have, their job description and rights and p� �o-Monday folk and perm-tractors who worked on one contract for one client for long periods, were in fact not�
Category: News | Wed, 19 Jan 2011

Current IR35 enforcement practice presents a poor case for return on investment
If IR35 enforcement were a commercial project, it would be thrown out by the financial director as offering a poor or negative return on investment.
�If the enforcement of the IR35 tax legislation were outsourced to the private se� �ey’ll know all the best practice, can afford IR35 contract reviews and will almost certainly have investigat�
Category: News | Mon, 14 Feb 2011

IR35 alternatives: separating what contractors want from what is practical
Stronger IR35 enforcement is almost certainly not what contractors want, but it may be the only practical solution from the options offered by OTS.
�IR35 enforcement, strengthened through better targetin�
Category: News | Mon, 14 Mar 2011

IR35 is here to stay and you read it weeks before the Budget on ContractorCalculator
The Chancellor’s 2011 Budget 2011 decision to retain IR35 and administer it better was hardly a surprise. In fact it was forecast here in January.
�Chancellor George Osborne’s decision to retain IR35 and administer it better probably came as no surp� �ed fighting cases in the huge ‘grey area’ between contracting and employment and has generally lost, often at g� �day’s fees to pay for an IR35 expert to review a contract for IR35 status and establish a confirmation of a�
Category: News | Thu, 07 Apr 2011

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