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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
Are you worried about your IR35 status?
Now that Dragonfly’s Jon Bessell has lost his IR35 appeal, are you getting the jitters about your own IR35 status?
�id fears that a negative verdict could change the IR35 status of tens of thousands of contractors. Still�
Category:
News
| Mon, 08 Sept 2008
IR35 employment status tests for contractors are not relevant to AWR, and vice versa
Contractors should not link the Agency Workers Regulations with IR35, according to the Lawspeed and the Association of Recruitment Consultancies.
�The tests used to determine employment status for IR35 are not necessary when considering a worker’s sta� �of scope of the AWR provided they have the right contract. “The draft guidance was not clear on the status�
Category:
News
| Wed, 13 Jul 2011
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
Primary Path: the contractor was not the one that got away
Contractor Phil Winfield was not the one that got away in the Primary Path case. It was the HMRC inspector who insisted the case went to tribunal.
�y Primary Path, through eight painful years of an IR35 investigation culminating in a tribunal. It was t� �itution clauses mirrored in upper and lower level contracts and he was so specialist in his field he could no�
Category:
News
| Wed, 17 Aug 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
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: making a monkey out of contractors... or HMRC?
Between the extremes of pass & fail, the existing tests to determine IR35 status leave many contractors in an evolutionary legislative no man’s land.
�The evolution of IR35 , and whatever IR35’s successor might be, makes m� �e or leaving work employed on Friday to come back contracting with their former employer on Monday. And between� �simple rules based on certainties like length of contract or previous employer – that would instantly tackl�
Category:
News
| Thu, 04 Nov 2010
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