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Valid expenses as a contractor - what you can claim
We describe in detail what expenses are allowed to be claimed when you are contracting.
�u can claim will depend to a large extent on your IR35 status. The list of valid expenses you can claim� �ses you can claim is longer if you are working on contracts which are outside the scope of IR35. What are val� �ses outside of IR35? The expenses allowable for a contract not caught by IR35 would be as follows: The amoun�
Category: Articles: Expenses | Wed, 23 Nov 2005

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

The only outcomes of new ‘off-payroll’ rules will be a lose-lose-lose for government
By implementing its new ‘off-payroll’ rules, government will lose the best contractors, hire mediocre replacements & end up costing the taxpayer more.
�ted company contractors in the public sector into IR35 or onto Pay As You Earn (PAYE) payrolls. And, whe� �sequences. By imposing huge pay cuts on its vital contract workers, the government will: Lose valuable speci�
Category: News | Mon, 28 May 2012

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: 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

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

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

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

Primary Path: the contractor was not the one that got away
Contractor Phil Winfield was not the one that got away in the Primary Path case. It was the HMRC inspector who insisted the case went to tribunal.
�y Primary Path, through eight painful years of an IR35 investigation culminating in a tribunal. It was t� �itution clauses mirrored in upper and lower level contracts and he was so specialist in his field he could no�
Category: News | Wed, 17 Aug 2011

Clients to become champions of IR35-friendly contracts?
The Stringer ruling is the latest in a run of contractor cases placing greater onus on clients to grasp the IR35 nettle. At last!
�d company contractors are clearly working outside IR35 . This follows the House of Lords ruling on the S� �en contractors ask for IR35-related amendments to contracts. And we could see the introduction by some of sta� �ich they can do within 3 months of leaving a long contract. After all, they’re not true contractors and if c�
Category: News | Thu, 06 Aug 2009

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