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HMRC’s IR35 choice: adult fact or kid’s fiction to test success of new business tests
HMRC could be about to retreat to its ‘happy place’, where it can rely on comforting fiction rather than hard facts on its new business entity tests.
…RC’s proposed ‘test & learn’ strategy for its new IR35-related business entity tests will read like chil… …readth of expertise and insight into taxation and contracting, HMRC has already demonstrated it pays scant atte…

Category: News | Sat, 14 Apr 2012


Off-payroll and controlling persons: unworkable complications benefitting nobody
As if IR35 could get more complicated: the Government that brought us the Office of Tax Simplification now brings us more unworkable tax legislation.
…s entity tests to ‘improve’ the administration of IR35 come the public sector off-payroll rules and the… …competitive advantage in the global marketplace – contracting. A confused-to-the-point-of-being illogical admin… …lf: even the largest of government suppliers with contracts worth billions must maintain certain standards an… …y’s guidance suggests that contractors use HMRC’s contract review service as an alternative, a route not man…

Category: News | Mon, 13 Aug 2012


The one bit of common sense in the original IR35 legislation has just been ditched
As the off-payroll rules take effect, underpinned by the business entity tests and IR35, the outcomes are likely to be higher costs & poorer services.
…the one element of common sense from the original IR35 legislation has just been thoughtlessly dumped. A… …government departments. Some managers will accept contract reviews by external agencies, retain genuine cont…

Category: News | Mon, 10 Sept 2012


Limited company contractors claiming AWR rights have little chance of avoiding IR35
Limited company contractors can’t have their cake and eat it: asking for rights under the Agency Workers Regulations is asking for trouble with IR35.
…gulations (AWR) are asking for trouble with their IR35 status. By saying they are outside IR35, contract… …isers negotiate out nasty clauses in their agency contracts; reaching a compromise with their agency or clien…

Category: News | Fri, 14 Oct 2011


IR35 must remain in place until other changes to tax system make it irrelevant
IR35 is here to stay for the medium term, will be policed more effectively by HMRC.
…London, Wednesday 9th February 2011 – IR35 is here to stay for the medium term, will be poli… …ator , the leading independent website for the UK contracting industry. IR35 Solutions: Review of the current l… …prefer to run their own businesses and work under contract rather than become employees of specific companie…

Category: News | Wed, 09 Feb 2011


HMRC admits it “does not hold” the vital data needed to evaluate OTS IR35 reforms
HMRC’s response to a ContractorCalculator Freedom of Information request shows HMRC “does not hold” data that’s vital to evaluate OTS’s IR35 reforms.
…Office of Tax Simplification’s ( OTS ) suggested IR35 alternatives . And the taxman’s response, which c…

Category: News | Tue, 15 Mar 2011


IR35 Solutions – Part 3: Why IR35 and its current enforcement is not working
ContractorCalculator examines why IR35’s intrinsic flaws make it unworkable, in this third of a series of articles analysing possible IR35 solutions.
…In this third of our IR35 solutions series analysing potential solutions to… …eplace IR35, and whether it’s not contractors and contracting who are at fault, but the wider tax system.…

Category: News | Tue, 21 Dec 2010


IR35 review making good progress as contracting expert joins ranks of new OTS team
The Office of Tax Simplification has announced good progress on its first two taxation reviews and recruited private sector experts to join its team.
…Simplification, which will also be undertaking an IR35 review , has reported good progress on its first… …eam, and is also having ongoing meetings with key contracting sector experts, including ContractorCalculator CE…

Category: News | Fri, 22 Oct 2010


IR35 successor could be GAAR 'super law' on tax avoidance – a benefit to contractors?
Support for the General Anti-Avoidance Rule (GAAR) announced in June’s budget is growing and could change the tax landscape for contractors.
…As pressure mounts on the government to find an IR35 successor, there are increasing calls to introduc…

Category: News | Tue, 17 Aug 2010


IR35 discussion document shows HMRC and the Treasury are living in tax fantasy land
HMRC’s Intermediaries Legislation discussion document demonstrates the gulf between IR35 reality and the fantasy tax yield predicted by the Treasury.
…The Intermediaries Legislation (IR35) discussion document published by HMRC in the wak… …IR35. It is important that contractors and other contracting stakeholders respond to the discussion document.…

Category: News | Mon, 27 Jul 2015


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