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Income shifting measures could be revived, says OTS Tax Director John Whiting
Measures to tackle income shifting – the ‘family business tax’ – are on the Office of Tax Simplification agenda reveals OTS Tax Director John Whiting.
…e Office of Tax Simplification ( OTS ), alongside IR35 and National Insurance, according to OTS Tax Dire…
Category: News | Tue, 21 Dec 2010

International contracting and IR35
Where you pay taxes determines whether or not you have to worry. If you pay in the UK, then you have to worry.
…IR35 questions when contracting abroad: Are you tax-li… …IR35 questions when contracting abroad: Are you tax-liable in the UK? When do you… …business? An IR35 assessment can be made based on contracts drawn up anywhere in the world Simon Sweetman Any… …your limited company back home? Does your foreign contract address the IR35 issues? If you are not tax-liabl…
Category: Articles: Contracting Overseas | Wed, 30 Jan 2008

IR35 Forum: will ‘better administration’ really change anything for contractors?
Can the IR35 Forum really influence HMRC and change contractors’ lives for the better, or are we seeing a coalition resumption of the Blair years?
…Can the IR35 Forum really influence HMRC, so that it fundament… …the ‘in-business’ tests, could actually take the contracting sector backwards, as is the case in Australia , w…
Category: News | Mon, 16 May 2011

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

IR35 Forum – what’s the best we can expect?
IR35 is to be better administered, which in reality means better enforced, because HMRC would not be doing its job properly if it were otherwise.
…IR35 will be better administered , we’ve been assured.… …rs are choosing flexible working, freelancing and contracting over employment. So, to maintain the same levels…
Category: News | Thu, 14 Jul 2011

The quantum physics of the Agency Workers Regulations have left everyone perplexed
Contracting is starting to resemble quantum physics, where all things are considered to be in two different states at the same time. Just like AWR.
…an existing ‘elementary particle’ in the form of IR35 . Our old friend IR35 presents a similar two-stat… …Contracting is starting to resemble quantum physics, where al… …d by factors such as ‘ in business ’, the written contract and the rest. So far, so good. But then, as if fr…
Category: News | Sat, 28 May 2011

Contractors have won the first battle over IR35, but HMRC is preparing to win the war
Contractors may have won the first, 10-year-long battle over IR35, but now HMRC is getting ready to win the war with a determined fight-back.
…Contractors have won the first battle over IR35 . Sadly, it has taken over ten years and caused c… …rst launched, the group of taxpayers known as the contracting sector has successfully taken on HMRC and won. An… …lients bent over backwards to offer IR35-friendly contracts. Because work was plentiful and rates buoyant, la…
Category: News | Tue, 21 Jun 2011

IR35 alternatives: separating what contractors want from what is practical
Stronger IR35 enforcement is almost certainly not what contractors want, but it may be the only practical solution from the options offered by OTS.
…IR35 enforcement, strengthened through better targetin…
Category: News | Mon, 14 Mar 2011

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

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

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