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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� �e Bill 2017 - what constitutes ‘reasonable care’? Contracting stakeholders have reacted positively to the news� �d by a reasoned opinion based on the terms of the contract and the working practices.” Why doesn’t HMRC’s CE�
Category: News | Wed, 22 Mar 2017

IR35 could become irrelevant within months, with new rules taking effect from April
IR35 could become effectively dead within months once the new Employment Intermediaries reporting requirements come into force from April 2015.
�IR35 could become largely irrelevant within a few mont�
Category: News | Tue, 10 Feb 2015

IR35 Reform: compliance must be shared by contractors and clients
Contractors won’t be saying goodbye to IR35 – HMRC has said that abolition is not an option. So, maybe shared responsibility is the way forward?
�Contractors are stuck with IR35 , as HMRC has made it clear in its Intermediaries� �erstand the flexible workforce in general and the contracting sector specifically, so that its goals are realis� �of all tax underpayment if IR35 applies to their contract. But with the Dividend Tax changes coming into fo�
Category: News | Mon, 19 Oct 2015

IR35 Forum: HMRC still evaluating discussion document responses before rule changes
The latest IR35 Forum minutes reveal that HMRC is still evaluating the IR35 consultation responses before considering changes to the legislation.
�Contractors have learned from the latest IR35 Forum minutes from 15 December 2015 that HMRC is� �5-specific ESI tool. Once completed, the existing Contract Review Service (CRS) will be aligned with the wid�
Category: News | Mon, 01 Feb 2016

Contractors targeted incorrectly by HMRC’s business entity tests, reveals IR35 survey
Contractors face unnecessary IR35 reviews because HMRC’s business entity tests are flawed, confirms a 10k contractor survey by ContractorCalculator.
�Contractors are facing unnecessary IR35 reviews as a result of HMRC’s flawed business ent�
Category: News | Tue, 26 Feb 2013

IR35 costs £700,000pa to administer, yet generates just £1m, admits HMRC
IR35 provides a return on investment to taxpayers of just £300k a year, according to HMRC evidence to the Lords Personal Service Companies inquiry.
�IR35 costs approximately £700,000 each year to adminis�
Category: News | Tue, 04 Feb 2014

IR35 needs 3000 inspectors to be policed properly, Lords told
Contractor PSC inquiry: the Lords committee is told that IR35 will require 20,000 investigations a year by 3,000 HMRC staff to police it effectively.
�MRC taskforce of 3,000 to be policed properly for IR35. This is what the House of Lords Select Committee�
Category: News | Tue, 03 Dec 2013

Contractors will see IR35 statistics by end-November, HMRC tells ContractorCalculator
Contractors will finally get to see how the taxman’s IR35 campaign is performing, confirms HMRC to a ContractorCalculator FOI request.
�ontractors will at long last learn how HMRC’s new IR35 framework, introduced in May 2012 , is actually p�
Category: News | Thu, 14 Nov 2013

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� �00. Key points to emerge are: All elements of the contract pointed towards the individual being an independe�
Category: News | Thu, 17 May 2018

Income shifting measures could be revived, says OTS Tax Director John Whiting
Measures to tackle income shifting – the ‘family business tax’ – are on the Office of Tax Simplification agenda reveals OTS Tax Director John Whiting.
�e Office of Tax Simplification ( OTS ), alongside IR35 and National Insurance, according to OTS Tax Dire�
Category: News | Tue, 21 Dec 2010

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