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Oziegbe vs HMRC appeal victory - no silver bullet for IR35 or false self-employment
The tax tribunal win by Oziegbe over HMRC about control is no ‘silver bullet’ for contractors to use in IR35 or false self-employment cases with HMRC.
�egbe case to help them with the control aspect of IR35 or false self-employment cases, except in special�

Category: News | Wed, 06 Aug 2014


Primary Path IR35 case: HMRC was predestined to lose case offering important lessons
Contractor Phil Winfield of Primary Path was so obviously a genuine contractor and outside IR35 that HMRC was bound to lose, shows the Judge’s ruling.
�ontractor Phil Winfield was so clearly outside of IR35 and genuinely running an IT business via his limi�

Category: News | Wed, 03 Aug 2011


IR35: MBF Design Services v HMRC – key facts from the case for contractors to note
HMRC’s weak position and less than scrupulous methods show it should never have brought its IR35 case against MBF Design Services.
�been completely exonerated of any liability under IR35 by a first-tier tax tribunal. The facts reveal th�

Category: News | Mon, 07 Feb 2011


Off-payroll is more certain, but we need a Taxpayers Fairness Act
Rather than relying on presenters of daytime celebrity chat shows to fund a reshaping of our tax laws, it is time for a Taxpayer First Act, says Dave Chaplin.
�The so-called "IR35 reforms" (off-payroll working – Chapter 10 ITEPA�

Category: News | Mon, 12 Dec 2022


Off-Payroll Tax proposals deny taxpayers access to justice, experts warn
HMRC proposals to introduce a client-led disagreement process to the Off-Payroll rules would impede access to justice, IR35 experts have warned.
�n their own mechanism for resolving disputes over IR35 status assessments. However, as various employmen�

Category: News | Fri, 24 May 2019


Self-employed face effective double taxation under Off-Payroll Tax
Thousands of contractors funding employment costs under the Off-Payroll Tax can claim back monies owed, explains tax barrister Alexander Wilson.
�costs and the renegotiation of rates for ‘inside IR35’ contracts, are also in breach of the Social Secu�

Category: News | Fri, 20 Mar 2020


IR35 - whither indeed
After nearly five years of this legislation where are taxpayers and the professions now?
�2 June 2005.]. The article by John Newth “Whither IR35” (2/6/05) concluded by posing the question: after�

Category: News | Fri, 10 Jun 2005


Poor legal advice cost BBC broadcaster thousands: IR35 tribunal analysis
A comedy of errors and a comprehensive tribunal verdict shows BBC broadcaster should have conceded liability before tribunal, says Martyn Valentine.
�The first IR35 judgment in seven years has resulted in a costly�

Category: News | Fri, 16 Feb 2018


IR35 is not dead. It’s reforming!
“‘Ello, I wish to register a complaint! IR35 is an ex-tax. It has ceased to be.” But the taxman insists IR35 can be kept alive by reforming it.
�g sector has changed and the disguised employment IR35 was designed to tackle rarely exists in the mid-�

Category: News | Tue, 27 Oct 2015


Tax tribunal dismisses IR35 appeal for Little Piece of Paradise
Ex Sky TV presenter Dave Clark fails to appeal HMRC determinations and notices relating to arrangements entered into between Little Piece of Paradise Limited and Sky TV.
�An IR35 decision, for Little Piece of Paradise Limited (“�

Category: News | Fri, 05 Nov 2021


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