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Contractors inside IR35 may be able to claim employment rights after landmark ruling
Having been judged an Alstom employee despite years of contracting, Andrew Tilson has paved the way to some IR35 contractors claiming employee rights.
�Some contractors within IR35 might be able to claim employment rights from the� �Employee rights for contractors within IR35? The contracting sector thought that the case for contractor emplo� �ies and of high value Was authorised to negotiate contracts on behalf of Alstom Had a company phone, computer� �ractor has been found to have employment rights.” Contract was ‘a sham’ Dennemont continues: “Even though th�

Category: News | Fri, 03 Jul 2009


Supreme Court Autoclenz ruling confirms ‘sham’ contracts can’t disguise employment
Contractors can’t use ‘sham’ contracts to create a business-to-business relationship that in reality does not exist, confirms the Autoclenz ruling.
�e conditions which have subsequently been used in IR35 cases to determine whether a contract of service� �Contractors can’t use ‘sham’ contracts to create a business-to-business relationship wit� �his Court”. And applying case law developed under contract law, Lord Clarke said that the original Employmen�

Category: News | Wed, 27 Jul 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


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


‘Pro Contractor’ status proposed by Professional Passport could remove IR35 threat
Professional Passport’s Crawford Temple tells ContractorCalculator how contractors will benefit from the proposed new Professional Contractor status.
�ves automatically exempt from legislation such as IR35 , the Agency Workers Regulations (AWR) and the ‘� �ey operate. We also identified that some are only contracting as a temporary measure between permanent appointm� �user clients and agencies will know that they can contract with a Professional Contractor without risk of no�

Category: News | Tue, 09 Feb 2010


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


Contractors may have more client clarity and less IR35 risk after Autoclenz ruling
Contractors may find that, post-Autoclenz, clients work harder to justify why they’ve been hired, Professor Pat Leighton tells ContractorCalculator.
�help clarify a contractor’s status, reduce their IR35 risk and improve their classification as being ‘� �law it can apply to effectively disregard written contracts between contractors and clients with little justi� �says Leighton. “Firstly, creating a hypothetical contract had previously been restricted to scenarios when�

Category: News | Mon, 02 Jul 2012


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


Structural problems remain with IR35, says Public Accounts Committee
Public Accounts Committee report says “widespread non-compliance” with IR35 tax reforms in central government departments is “not acceptable”.
�s Committee says “widespread non-compliance” with IR35 tax reforms in central government departments is� �misjudged and damaging legislation heaped on the contracting sector and the sensible option would be to go bac�

Category: News | Wed, 25 May 2022


Tax tribunal dismisses IR35 appeal for Little Piece of Paradise
Ex Sky TV presenter Dave Clark fails to appeal HMRC determinations and notices relating to arrangements entered into between Little Piece of Paradise Limited and Sky TV.
�An IR35 decision, for Little Piece of Paradise Limited (“� �acknowledged that the parties did not intend the contracts to be the exclusive record of the terms of their� �to a sufficient degree for the engagement to be a contract of service. Dave Chaplin, CEO of IR35 Shield , wh�

Category: News | Fri, 05 Nov 2021


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