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IR35 in the public sector: are all NHS locums caught by mutuality of obligation?
By overlooking mutuality of obligation when assessing locums for IR35, the NHS is leaving itself vulnerable to potentially costly judicial reviews.
�mutuality of obligation (MOO) , and by assessing IR35 using HMRC’s tool the NHS leaves itself vulnerabl� �OO. The first is where a locum is on a zero-hours contract, where no party has any obligation to the other.�
Category:
News
| Thu, 02 Nov 2017
Tunnel vision leaves Chancellor on brink of disastrous IR35 decision, warns IPSE
Public sector chaos and IR35 malpractice by HMRC don’t appear to be enough to deter the Chancellor from introducing a damaging private sector rollout.
�to amend his blinkered view of the public sector IR35 reforms and avoid making a grave mistake by exten�
Category:
News
| Tue, 07 Nov 2017
NHS survey: patient care services in crisis as IR35 reforms take their toll
The devastating impact that the IR35 reforms and subsequent skills shortages have had on patient services in the NHS has been exposed in a new survey.
�g rapidly as a direct result of the public sector IR35 reforms. A survey of 450 healthcare locums by Con� �HPA) shows the NHS is failing to replace critical contract workers who have been forced out of the sector du�
Category:
News
| Thu, 09 Nov 2017
IR35: Addison Lee ruling reinforces that working conditions override written contract
Contractors need to be mindful of their working practices to avoid IR35, after another contract was overridden in an employment tribunal last week.
�ose attention to their working practices to avoid IR35 risk last week, after another company was defeate� �) , the landmark ruling demonstrating that ‘sham’ contracts cannot be used to create a business-to-business r� �ate hire company. This is in spite of the written contract, which stated that Mr Gascoigne was an ‘independe�
Category:
News
| Mon, 07 Aug 2017
Public sector IR35 reforms survey: projects crippled by contractor exodus
IT departments and the NHS are amongst the worst hit sectors as a new survey shows the devastating impact of the IR35 reforms on the public sector.
�ices are in dire straits following the reforms to IR35 in the public sector . A survey of more than 1,50� �considering changing career 40% say they may quit contracting altogether Only 22% of remaining contractors are� �NHS departments are willing to offer outside IR35 contracts. The effect on morale in this sector is evident.� �contractors were asked about their willingness to contract in the public sector in future, it was evident th�
Category:
News
| Mon, 04 Sept 2017
Will the IR35 reforms hit the private sector soon?
Are the IR35 reforms going to hit the private sector? Decide for yourself as we compare the arguments for and against, then let us know your thoughts.
�Since the public sector IR35 reforms were introduced, many experts have have c�
Category:
News
| Wed, 13 Sept 2017
Spring Statement 2018: does no IR35 update mean April 2019 changes are off the cards?
No news could mean good news for contractors as the omission of IR35 from the Spring Statement suggests delays to anticipated private sector reform.
�could grasp a glimmer of hope that the draconian IR35 reforms that have plagued the public sector could� �suggests that lobbying efforts by contractors and contracting stakeholders may have yielded some reward. These� �proposed reforms, we need the full support of the contract sector. To get involved, sign up to ContractorCal�
Category:
News
| Tue, 13 Mar 2018
BBC pay fiasco highlights mess created by public sector IR35 reforms
A Parliament Select Committee on BBC pay has flagged up numerous issues regarding the implementation of the public sector IR35 reforms.
�adapt to its requirements under the public sector IR35 reforms were highlighted in a select committee on� �mittee, demonstrating that an offer of a two year contract was contingent on her providing her services via�
Category:
News
| Tue, 20 Mar 2018
MDCM Ltd case creates further controversy over IR35 and proposed reform rollout
Defeat at a recent IR35 tax tribunal has heaped further questions on HMRC, as it pushes for an extension of the chaotic public sector IR35 reforms.
�The outcome from the latest IR35 Tribunal case has caused further controversy surr� �t intriguing. Daniels disputed that his company’s contract with Solutions Recruitment Limited contained a su�
Category:
News
| Wed, 28 Mar 2018
How HMRC’s IR35 reforms are destroying locum nurses’ livelihoods and patient care
Locum nurses have had their income reduced by roughly a third due to the IR35 reforms, compounding a pre-existing patient care crisis in the NHS.
�third, following HMRC’s disastrous public sector IR35 reforms and the NHS’s unlawful application of the� �ifference between the amount of tax deducted from contracting and employment income as negligible. Now, locums�
Category:
News
| Thu, 24 May 2018
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