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Experts slam logic underlying the HMRC IR35 tool
IR35 experts have dismissed the credibility of HMRC’s IR35 tool after receiving details of its inner workings. Find out what they say, here.
…HMRC’s IR35 tool has been branded ‘meaningless’, ‘wholly unfi… …warns of a regression back to the days of ‘sham’ contracts , with contractors agreeing to contracts containi… …Place , a legal consultancy specialising in IR35, contract reviews and employment issues. What did we show t…
Category: News | Mon, 05 Jun 2017

Legal challenge to IR35 needs your support – please help
A brand new legal challenge to IR35 is underway and needs your support. Please help if you can.
…e for the first stage in their legal challenge to IR35 and are seeking your support. The first stage of… …that has wreaked havoc amongst the public sector contracting community. Mike Gibson reflects on some of the st…
Category: News | Tue, 27 Jun 2017

IR35: Addison Lee ruling reinforces that working conditions override written contract
Contractors need to be mindful of their working practices to avoid IR35, after another contract was overridden in an employment tribunal last week.
…ose attention to their working practices to avoid IR35 risk last week, after another company was defeate… …) , the landmark ruling demonstrating that ‘sham’ contracts cannot be used to create a business-to-business r… …ate hire company. This is in spite of the written contract, which stated that Mr Gascoigne was an ‘independe…
Category: News | Mon, 07 Aug 2017

Public sector IR35 reforms survey: projects crippled by contractor exodus
IT departments and the NHS are amongst the worst hit sectors as a new survey shows the devastating impact of the IR35 reforms on the public sector.
…ices are in dire straits following the reforms to IR35 in the public sector . A survey of more than 1,50… …considering changing career 40% say they may quit contracting altogether Only 22% of remaining contractors are… …NHS departments are willing to offer outside IR35 contracts. The effect on morale in this sector is evident.… …contractors were asked about their willingness to contract in the public sector in future, it was evident th…
Category: News | Mon, 04 Sept 2017

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

Could you benefit from a Government review of flexible working?
Contractors are urged to lend their backing to a call from the Office of Tax Simplication for a review of the taxation of flexible workers.
…tation , which focuses on the proposed changes to IR35 rules in the public sector from April 2017. The r… …sis of the sector has been high on the agenda for contracting stakeholders recently. However, it took a step cl… …ontractors being unjustly forced into inside-IR35 contracts. As the OTS points out, a lack of cooperation bet… …stances that contractors often encounter during a contract: ‘The first two parts of the test do not give cer…
Category: News | Thu, 08 Sept 2016

100+ BBC presenters could face huge tax bills following mass IR35 clampdown
HMRC is targeting 100+ BBC talents who used PSCs in a huge IR35 crackdown, shows tax tribunal case, and plans to investigate other broadcasters.
…back taxes after details emerged of a large scale IR35 clampdown by HMRC. It is also claimed that the ta…
Category: News | Fri, 07 Oct 2016

HMRC wins first IR35 case in seven years against BBC presenter Christa Ackroyd
HMRC has defeated a BBC presenter in the first IR35 ruling in seven years. Find out the main determining factors and key lessons for contractors.
…HMRC has defeated a BBC presenter in the first IR35 ruling in seven years. In the case of Christa Ack… …l cover Ackroyd’s engagement with the BBC under a contract agreed in 2006, during which time Ackroyd was wor…
Category: News | Wed, 14 Feb 2018

HMRC deliberately omitted key IR35 case law from CEST tool, reveals NHS webinar
HMRC admits to omitting MOO, a key employment test, from its IR35 tool CEST, yet insists NHS Trustees must use it to evaluate locum staff for IR35.
…g the delivery of an HMRC webinar on implementing IR35 in the NHS . This means thousands of contractors… …is, we’ve had numerous Trusts refuse outside IR35 contracts for the simple fact that they would rather take t… …sic description of what constitutes an employment contract, such as that set out in Ready Mix Concrete , the…
Category: News | Tue, 31 Oct 2017

Tunnel vision leaves Chancellor on brink of disastrous IR35 decision, warns IPSE
Public sector chaos and IR35 malpractice by HMRC don’t appear to be enough to deter the Chancellor from introducing a damaging private sector rollout.
…to amend his blinkered view of the public sector IR35 reforms and avoid making a grave mistake by exten…
Category: News | Tue, 07 Nov 2017

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