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Making tax efficient use of excess company profits
Discusses the tax effective options and issues for utilising excess company profits?
�is dissolved. This article discusses the issues. IR35 Factors This question is only relevant when you a�
Category: Articles: Limited Companies | Mon, 30 Oct 2006

Contractors should choose limited companies if the fit is right
There is pressure in the industry on contractors to choose PAYE umbrellas for their businesses. Barry Roback of JSA shows that those for whom a limited company is a good fit should try one on.
�ce company, or even whether or not you are within IR35 . Make the Right Choice Many agencies, which are� �a good choice for someone who isn't committed to contracting. ''If you are just going to give it a try for the�
Category: News | Fri, 17 Aug 2007

PCG welcomes direct approach taken by HMRC
PCG Comments on the Proposals to Tackle Managed Service Companies
�the government’s reasoning in removing MSCs from IR35 and leaving it in place for other intermediaries�
Category: News | Thu, 07 Dec 2006

All contractors under employment status threat in latest construction sector attack
Draconian proposals to force employment status on construction contractors could be the beginning of a full-on attack on all contractors.
�when the then Chancellor Gordon Brown introduced IR35 . Yet even under IR35, most genuine contractors c� �tation shows that government understanding of the contracting sector has not moved on since 2000. And there is�
Category: News | Tue, 28 Jul 2009

Discuss contracting issues with your next MP now, while they’re still listening
Just days away from the election, there's still no firm position from the main parties on IR35. There's still time for contractors to lobby their PPC.
�fic policies on anti-contractor measures, such as IR35 . Time is running out to pin down prospective par� �pportunity, and let them know your concerns about contracting and related issues. The Labour Party’s and Gordon�
Category: News | Thu, 29 Apr 2010

Any IR35 replacement will need to unleash the flexible workforce
There is a fine line between encouraging entrepreneurs & encouraging abuse of the tax system. On which side of the line will IR35’s successor appear?
�IR35’s replacement will have to tread a fine line betw� �5 presents a fantastic opportunity to unleash the contracting workforce from the current stifling burden of leg�
Category: News | Thu, 19 Aug 2010

Self assessing AWR inclusion might be a dangerous tactic for clients and agencies
Contractors don’t yet know much about AWR, as a ContractorCalculator survey has confirmed. So, is pushing self-assessment of AWR status a wise move?
�d the possible scope of the Regulations.” Because IR35 employment status tests for contractors are not r� �r the threat of losing, or not being offered, new contracts. And this is counter to the general principles of� �And this is counter to the general principles of contract law. Unlike IR35 , which is policed by HMRC, AWR�
Category: News | Sun, 02 Oct 2011

‘In-business’ tests can’t tell employees and contractors apart in a knowledge economy
Contractors are knowledge workers and represent a category of both worker & business that in-business tests can’t tell apart, as the ECR ruling shows.
�rently being considered by HMRC as part of future IR35 administration simply cannot work. But is HMRC, t� �ngly, and is a classic knowledge worker running a contracting micro-business from home. HMRC thought not. Despi�
Category: News | Mon, 13 Jun 2011

IR35 alternatives: HMRC can’t provide ROI on IR35 enforcement, but why should it?
HMRC does not hold the data required to test the past effectiveness of IR35 enforcement. But consider its broader role and then ask ‘why should it?’
�veness of, and return on investment (ROI) on, its IR35 enforcement activities. But when we consider its� �o? Well, it’s easy for those of us working in the contracting sector to become focused on profit and loss. We k�
Category: News | Wed, 16 Mar 2011

HMRC is shooting for the wrong goal with its proposed new IR35 processes
HMRC’s reluctance to listen to its IR35 Forum team-mates over scorings for the new business entity tests means it’s playing a game it can only lose.
�’s a good illustration of what’s happening on the IR35 Forum right now with the new business entity test� �arties have agreed and willingly entered into the contracts. Sometimes similar jobs are being done and, despi� �ving to ensure they provide a substitute during a contract, even when it’s unnecessary for project completio�
Category: News | Wed, 04 Apr 2012

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