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IR35 - more revenue guidance
The Revenue has confirmed that it will be publishing its internal guidance for staff on IR35.
…be publishing its internal guidance for staff on IR35 , according to the ICAEW Tax Faculty. Under the O…
Category:
News
| Wed, 14 Jun 2000
IR35 to be reinforced with PSC anti-avoidance measures from 2013
Contractors face new personal service company anti-avoidance measures in the 2013 Finance Bill according to the 2012 Budget.
…use of personal service companies and to make the IR35 legislation easier to understand for those who ar…
Category:
News
| Wed, 21 Mar 2012
Key facts overlooked in JLJ Services IR35 ruling: contractor ‘sets record straight’
Contractor John Spencer reveals in this exclusive interview with ContractorCalculator how key facts were overlooked in the JLJ Services IR35 ruling.
…Services tribunal ruling . This found him inside IR35 for four of the seven years under investigation b… …any use” was simply incorrect. Spencer was still contracting at Allianz during this period, but the nature of… …upplied information about my working patterns and contracts that did not feature at all in the ruling. There… …blance to those of an employee, and handed over a contract log that showed that his final year with client A…
Category:
News
| Wed, 14 Dec 2011
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… …e was in place, mirrored by upper and lower level contracts, ie with the contractor’s client and agencies res… …y of obligation – Judge Sadler suggested that any contract which included a substitution clause is unlikely…
Category:
News
| Wed, 03 Aug 2011
Contracting business Marlen Ltd. wins IR35 case against HMRC
Contractor Gary Hughes has won his IR35 case against HMRC, with the tribunal finding that his relationship with client JCB was not one of employment.
…ractorCalculator: “It was always our opinion that IR35 did not apply from the outset. The tribunal found… …hes and his client JCB within each of a series of contracts between JCB and Hughes’ contractor limited compan… …ntrol which would have been needed to establish a contract of employment just did not exist.” Nicola Smith o…
Category:
News
| Fri, 01 Jul 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… …not a disguised employee of client Airbus and his contracts were found to be outside IR35. “The parties’ plai… …intermediaries GED-Sitec and Morson that put the contract well outside IR35. These included: A clause stati…
Category:
News
| Mon, 07 Feb 2011
IR35 seminar 24/01/2002
The PCG will be holding a seminar in Central London to help members prepare for the P35 form.
…are for the P35 form. The seminar will be called 'IR35 Toolkit - Deciding and defending status' and will… …be open to non-members and any person involved in contracting or a related field is encouraged to attend. There…
Category:
News
| Wed, 16 Jan 2002
No more appeals from the pcg
The PCG have now officialy given up the chase to get the decision of the appeal against IR35 reversed.
…e chase to get the decision of the appeal against IR35 reversed. They were in need of about £700 000 in… …not come as a surprise to anyone, but most of the contracting community did hope that there might be an outside…
Category:
News
| Wed, 23 Jan 2002
Court of appeal publishes court judgement
Court of Appeal publishes verdict from IR35 appeal last year.
…has published the verdict from the appeal against IR35 that took place in December of last year. The PCG… …r things, how IR35 made it far less profitable to contract in the UK than in the rest of Europe. Source: Tax…
Category:
News
| Fri, 25 Jan 2002
Don’t get irate about IR35!
Almost 100,000 freelance professionals and contract workers in the North West have been hit by new red tape.
…o maximise the effectiveness of the controversial IR35 legislation, introduced in 2000, which the govern… …rm providing specialist services to freelance and contracting professionals. She says: "The IR35 legislation is… …Almost 100,000 freelance professionals and contract workers in the North West have been hit by new re…
Category:
News
| Wed, 09 Jun 2004
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