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Main reasons making a contract fail IR35
Describes the main reasons why a contract will fail IR35.
�re is often no single reason why a contract fails IR35 and is normally a combination of reasons. One has� �current contract. With regular work and “rolling Contracts” the Revenue will argue that you are an employee� �ntroduction There is often no single reason why a contract fails IR35 and is normally a combination of reaso�
Category: Articles: IR35 | Wed, 13 Sept 2006

No IR35 precedent set for contractors by island consultants case, experts say
The IR35 case lost by Island Consultants before HMRC Special Commissioners last week does not set a precedent that will change the way contractors operate, as experts agree.
�Experts agree that the IR35 case lost by the Stour, West Midlands-based Islan� �problem for Island Consultants. All Lawspeed IR35 contracts (as opposed to our standard contracts) that our c� �of specialist skills towards STW’s project. Each contract was time based, namely 3 months. I would say that�
Category: News | Tue, 24 Jul 2007

Tories should scrap IR35
The Economic Competitiveness Policy Group has proposed that the Tories should scrap IR35.
�on Conservative Party has today proposed scraping IR35 . This is an official statement by the Economic C�
Category: News | Fri, 17 Aug 2007

Contractors want to know whom they work for
The issues in James v. Greenwich will decide this and their determination is already changing the way IR35 claims are handled.
�within a week or so. Key To Employment Rights and IR35 ''This decision is crucial to determining whether� �ering parcels for Greenwich Council, but this was contracted for through an agency. James didn't get regular w� �f time is not by itself sufficient to mean that a contract of employment can or should be implied and this i�
Category: News | Mon, 05 Nov 2007

Contractor beats HMRC in IR35 case - Larkstar Data
Welsh contractor Larkstar has beaten down an IR35 attack from HMRC at the General Commissioners.
�contracting firm Larkstar Data Limited has won an IR35 case at the General Commissioners in January. Ala� �The Pontypool, Wales-based contracting firm Larkstar Data Limited has won an IR35 case a� �Automobile Association outside the context of the contract it originally engaged in,'' says Kell. ''There ar�
Category: News | Thu, 07 Feb 2008

IR35 danger: when your contract is different from the agency-client contract
HMRC always obtains the agency-client contract and compares it with the contractor contract. They rarely agree, and this spells trouble.
�In IR35 cases, HMRC always obtains the contract between t� �ract that you have with the agency. Two Different Contracts This presents a serious challenge to contractors,� �In IR35 cases, HMRC always obtains the contract between the agency and the client and compares it�
Category: Articles: IR35 | Mon, 10 Mar 2008

IR35 and substitution: substituting twice a year could save contractors thousands
Mounting evidence suggests that a contractor’s genuine right of substitution, if exercised, is the key status factor outweighing all others.
�determining factor placing contractors outside of IR35 . This is crucial, because with a contract that p� �of the services on their behalf then they are sub-contracting the work,” continues Vessey. “Paying helpers duri� �outside of IR35 . This is crucial, because with a contract that puts the contractor inside IR35, the typical�
Category: Articles: IR35 | Tue, 30 Sept 2008

CIOT tells contractors: ''IR35 doesn't work''
Richard Mannion, chairman of the Owner-Managed Businesses group at the Chartered Institute of Taxation, slams IR35 as being unworkable and calls for a new review of contractor tax issues.
�'' IR35 doesn't work. It is unmanageable, one of the wors�
Category: News | Wed, 02 Apr 2008

Dragonfly decision could threaten IR35 defences for thousands of contractors
With the ruling by the High Court on the Dragonfly Consultancy Ltd. v HMRC case due shortly, a decision against the contractor Jon Bessell could threaten IR35 defences for tens of thousands of contractors.
�ound by the Special Commissioners to be inside of IR35 in January this year. Bessell, supported by the P� �eaten the defence offered by tens of thousands of contracts who might come under investigation. ContractorCal� �nd-user client when asked about substitution. The contract between Dragonfly and the agency DPP suggested co�
Category: News | Tue, 19 Aug 2008

Dragonfly verdict - “no massive additional exposure to IR35 risk”
Following analysis of the Dragonfly case, IR35 experts Qdos Consulting say that contractors should fear no major IR35 risk but must take action now.
�than Bessell of Dragonfly Consulting had lost his IR35 appeal in the High Court and faced a £99,000 tax� �g in expert colleagues to stay outside IR35 . Sub-contracting elements of their work to colleagues and absorbin� �ors must still take urgent action to ensure their contracts and working arrangement with clients are clear, a� �not overrule the implications of the hypothetical contract. Contractors should still take urgent action Acco�
Category: News | Wed, 10 Sept 2008

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