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Proposed changes to managed service companies - explained
Explains the legislative changes introduced in the 2006 Pre-Budget Report
…ontractor umbrella scheme . Contractors caught by IR35 typically use a PAYE umbrella scheme, and pay ful… …hemes (estimated at 240,000 in 2005-2006) and the contract-by-contract approach required by the legislation…
Category:
News
| Thu, 07 Dec 2006
Contractors warned not to be pressured by recruiters into incorporating to avoid AWR
Contractors shouldn’t be pressured by recruiters into incorporating to avoid AWR, as it may not be necessary and could mean more HMRC investigations.
…anies could prompt HMRC to respond with increased IR35 investigations. In an interview with the Recruite… …advice from their recruiter with caution and vet contracting service providers carefully before taking any maj… …actors, incorporating could be what keeps them in contract, even if the people involved might have preferred…
Category:
News
| Thu, 05 May 2011
Umbrella contractors already being encouraged to incorporate because of AWR
Umbrella contractors are already being encouraged to incorporate because of the Agency Workers Regulations, says ContractorCalculator’s Dave Chaplin.
…d that their current contract is actually outside IR35 , their take-home pay has increased sharply and t… …and avoid incorporating: “If a contractor is only contracting as a stop-gap between permanent roles for a coupl… …culator shows,” adds Chaplin. IR35 and short-term contracts Some contractors have chosen an umbrella company… …hrough inertia have discovered that their current contract is actually outside IR35 , their take-home pay ha…
Category:
News
| Mon, 31 Oct 2011
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
IR35 Forum: will ‘better administration’ really change anything for contractors?
Can the IR35 Forum really influence HMRC and change contractors’ lives for the better, or are we seeing a coalition resumption of the Blair years?
…Can the IR35 Forum really influence HMRC, so that it fundament… …the ‘in-business’ tests, could actually take the contracting sector backwards, as is the case in Australia , w…
Category:
News
| Mon, 16 May 2011
The quantum fog of the Agency Workers Regulations may be lifting for contractors
Contractors trying to peer through the quantum fog of the AWR hoping for answers will be pleased to learn that IR35 is, in theory at least, unrelated.
…is that AWR is, in theory at least, unrelated to IR35 . Lawspeed’s Adrian Marlowe is clear that IR35 em… …s clarified one of the conundrums bedevilling the contracting sector since the Agency Workers Directive (AWD) w… …acknowledged and used to create the hypothetical contract used to determine IR35 status include substitutio…
Category:
News
| Thu, 14 Jul 2011
IR35 Forum – what’s the best we can expect?
IR35 is to be better administered, which in reality means better enforced, because HMRC would not be doing its job properly if it were otherwise.
…IR35 will be better administered , we’ve been assured.… …rs are choosing flexible working, freelancing and contracting over employment. So, to maintain the same levels…
Category:
News
| Thu, 14 Jul 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
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
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