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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

Calling an end to the IR35 arms race
The cold war over IR35 has been one of escalation; when HMRC makes an advance, contractors & their tax advisers find solutions. Then HMRC moves again.
�During the last decade, since IR35 was introduced, contractors and HMRC have been wa� �e contractors inside IR35, so contractors and the contracting service sector developed a solution. Then a tax s� �ctors it affects and the accountants, lawyers and contract specialists who advise them. It should no longer�
Category: News | Mon, 29 Nov 2010

New IR35 status tests must avoid catching genuine contracting businesses in IR35 web
To avoid damaging the flexible workforce & its contribution to the UK’s economic recovery, any new IR35 status tests must exclude genuine contractors.
�New IR35 status tests are badly needed to provide certaint� �de certainty to contractors and all others in the contracting supply chain, as well as to everyone else involve� �e of skill and often experience; in fact, on many contracts the contractor is often the only person who knows�
Category: News | Tue, 28 Sept 2010

IR35’s replacement isn’t a simple legislative game – it’s Guess Who? with 1.4m people
Because flexible workers come in all shapes and sizes, and are given various labels in different sectors, creating an IR35 replacement won’t be easy.
�Simplification as it considers a replacement for IR35 . OTS Tax Director John Whiting’s warning that IR�
Category: News | Thu, 02 Sept 2010

The moving feast that is IR35
In the space of a few short weeks we’ve been told the demise of IR35 is imminent and seen the publication of new case law guidance by HMRC.
�IR35 is being abolished. Oh no it isn’t! Oh yes it is!� �just saying that if you don’t have an employment contract you don’t get taxed like an employee is also unfa�
Category: News | Thu, 27 May 2010

Staying outside of IR35 might just have got a bit easier following the Tilson ruling
The Tilson ruling may have opened the floodgates to permtractors seeking employment rights. A side effect might make it easier to stay outside IR35.
�hich put an end to any hope of contractors within IR35 getting employment rights from clients, many ‘ pe� �th worlds – the higher earnings that come through contracting through a limited company , combined with the rig� �se clients might start insisting on IR35 friendly contracts and working relationships, driven by the fear of� �be seeing clients and agencies offering proper ‘ contract for services ’ agreements, rather than quasi-empl�
Category: News | Tue, 21 Jul 2009