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Hasta-la-vista taxpayers: Chiles IR35 case shows lawfare is back
Chaplin argues the BBL highlights issues with HMRC's Litigation and Settlement Strategy (LSS) and the fairness of the tax tribunal system.
�07 June 2024, we learned that another decade-long IR35 case remains unresolved after the Upper-Tribunal� �tiple production companies. From 1996 to 2019, he contracted with nearly 100 different third parties. Hardly t� �he test, failing to put the relevant terms of the contracts at the heart of its analysis. The UT upheld HMRC'� �atch-22 situation. The legal errors To classify a contract as one "of service" or "for services", one must a�
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News
| Sun, 11 Aug 2024
Has HMRC contributed to ITV Daytime TV demise?
Is the £61m tax status related bill in ITV’s accounts one reason for the demise of Daytime TV?
�ough intermediaries, which are covered by updated IR35/off-payroll rules. The revelation in ITV’s annual�
Category:
News
| Sat, 24 May 2025
HMRC’s new strategy is a warning for contractors: get your tax affairs in order
HMRC has a new strategy that places high earning contractors right in the centre of its sights – it’s time to make sure your tax affairs are in order.
�irs are in order and they are rigorously applying IR35 best practice . Why is HMRC more of a threat now�
Category:
News
| Tue, 17 Nov 2015
Umbrella and PSC travel expenses tax relief restrictions may never happen
The restrictions to tax relief on travel expenses for umbrella and limited company contractors may never happen, despite government’s best intentions.
�d to make a judgement. It is for this reason that IR35 is unenforceable and continues to cause such unce�
Category:
News
| Tue, 24 Mar 2015
Contractor livelihoods under threat by an increasingly out of control taxman
Contractor livelihoods are threatened by an increasingly uncontrollable tax gathering authority, so taking action is now more important than ever.
�ve seen the taxman’s refusal to make public vital IR35 data – even to Parliament –Chancellor George Osbo�
Category:
News
| Mon, 28 Apr 2014
Was s/he wearing a wedding ring at interview? If so, you might be on to a good thing
Contractor clients and employers hiring only married contractors might be onto a good thing – the chance to make massive savings from hiring costs.
�000 per month limited company contractors outside IR35 – whether or not they are married – are cheaper b� �lla contractors or those on fixed-term employment contracts. That’s quite a saving by itself. When you look a� �han a contractor hired on a fixed-term employment contract. But it’s when you start to look at high level an�
Category:
News
| Fri, 20 Sept 2013
An IR35 replacement will be a challenge
The Office of Tax Simplification’s search to find a successor to IR35 that might please all presents a huge, potentially insurmountable, challenge.
�e heart from the indication by government that an IR35 review is a priority. But for those at the Office� �d and taxed accordingly The ‘project rule’, where contracts are based on discrete, specific projects with del� �e, a genuine contractor in business on a 12-month contract, with no notice, working on a specific project, c�
Category:
News
| Tue, 31 Aug 2010
IR35 contracts, agencies and issues
Examination of the grey areas between client, agent and contractor.
�reasingly difficult to defend contractors against IR35 status enquiries. The "Case Law strategy" adopted� �se, and even to interview the end client's staff. Contracts Armed with the appropriate Case Law, the document� �ould be based upon the terms of the "upper level" contract between the agency and the end client, which the�
Category:
News
| Mon, 20 Jun 2005
Contractors’ clients can avoid litigation in IR35 cases like Dragonfly
Despite speculation of clients being sued in IR35 cases like the recent Dragonfly ruling, with no breach of contract clients avoid possible action.
�C evidence that implies the contracts were within IR35 are likely to be free of any resulting threat of� �ax bills by giving HMRC evidence that implies the contracts were within IR35 are likely to be free of any res� �vidence supplied by his client that indicated his contract was inside IR35. This was only one of many cases�
Category:
News
| Thu, 25 Sept 2008
Redwood: "we will turn back the clock entirely on IR35 and msc"
In an interview with ContractorCalculator, leading Conservative John Redwood announced a commitment to do away with both IR35 and managed service company legislation.
�Group announced a commitment to do away with both IR35 and the managed service company legislation . "Wh�
Category:
News
| Mon, 20 Aug 2007
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