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Main reasons making a contract fail IR35
Describes the main reasons why a contract will fail IR35.
�current contract. With regular work and “rolling Contracts” the Revenue will argue that you are an employee� �ntroduction There is often no single reason why a contract fails IR35 and is normally a combination of reaso�
Category: Articles: IR35 | Wed, 13 Sept 2006

IR35 case law
Explains the meaning behind ‘IR35 case law’ and provides references for finding out further detailed information.
�s start considering IR35 How to Determine if Your Contract Passes IR35 Negotiating Your Contract for IR35 Co�
Category: Articles: IR35 | Wed, 20 Dec 2006

Mutuality of obligation - IR35
Mutuality of Obligation is a common phrase when dealing with IR35 Status disputes. What does it mean?
�arly works for the same Client on new or “rolling contracts”, this can be a pointer used by the Revenue towar� �IR35 disputes is to establish whether there is a “contract of service” (i.e. employed) or a “contract for se�
Category: Articles: IR35 | Mon, 25 Dec 2006

IR35 history & overview
A timeline and oveview of the legislation since it was introduced in April 2000.
�lders 94% of public sector contractor off-payroll contracts are ‘legitimate’ Feb 2012 Oct 2012 Nov 2012 Dec 2� �ments not enough to secure NHS consultant outside contract Oct 2017 Eight ‘outside IR35’ assessments not eno�
Category: Articles: IR35 | Wed, 27 Dec 2006

What is a ‘dependent contractor’? – The Taylor Review
The Taylor Review proposes the introduction of a ‘dependent contractor’. Find out what this means and how else the Review could affect contracting.
�ployers can’t hide behind substitution clauses in contracts . Instead he says more weight should be placed on� �Review could have multiple repercussions for the contract sector, both good and bad: The Review could spell�
Category: Articles: IR35 | Tue, 18 Jul 2017

Contractors need the IR35 confirmation letter
Getting a confirmation of terms letter from the client could save you endless trouble and expense if you need to prove that you are outside.
�r decision to operate outside of IR35 on all your contracts. And it will definitely want to see the contracts� �for the past 6 years, you will have to show every contract with your agent or agents, and proof of what the�
Category: Articles: IR35 | Wed, 01 Feb 2017

Contracts alone won’t protect contractors from IR35
A contract between a contractor and a client is not necessarily a defence against a determined HMRC IR35 investigation.
�rnative Book Company . In that case, although the contracts stated that the contractor, Keith Shepherd, had t� �A contract between a contractor and a client is not necessar�
Category: Articles: IR35 | Wed, 12 Apr 2017

The 5 step IR35 defence before signing the contract
Follow these 5 easy steps before signing and starting your contract to ensure IR35 does not apply to you.
�IR35 tax investigation is before you start every contract Here are the key steps to preparing an IR35 defen�
Category: Articles: IR35 | Tue, 18 Apr 2017

Contractors must not be 'part and parcel' of clients to avoid IR35
One of the tests used to prove employment status is being 'part and parcel' of an organisation. You should avoid this at all cost.
�this is strictly related to the project you have contracted for. In general, it is best to avoid written mate� �nd that HMRC can seek you out six years after the contract is over and accuse you of owing back taxes and in�
Category: Articles: IR35 | Tue, 25 Apr 2017

How your accountant can keep you outside IR35
The expected private sector rollout of the IR35 reforms poses a unique threat to contractors but your accountant should be able to help. Here’s how.
�ector rollout would mean, regardless of where you contract, that the IR35 compliance burden rests with ill-i�
Category: Articles: IR35 | Tue, 30 May 2017