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HMRC Notes are not Tablets of Stone, unless left unchallenged
The recently dismissed IR35 appeal in the Upper-Tier Tax Tribunal highlights the crucial importance of the fact-finding at FTT.
�disputes and resolution business specialising in IR35 and employment status matters. Chris led the defe�
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Articles: Off-Payroll (IR35) Reforms
| Mon, 21 Jun 2021
Legal
List of articles covering all legal aspects when contracting.
�utes with Clients/Agencies Government Legislation IR35 Late Payment Limited Companies Preparing to go Co�
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Contents Pages
Comparing taxes: contractors versus employees
Compared with employees, contractors enjoy only modest tax advantages and generate considerably more tax. Find out how you can help HMRC realise this.
�ount of taxes deducted is the effective rate. Why IR35 isn’t the answer to HMRC’s prayers Though the dif�
Category:
Articles: Tax Issues
| Mon, 03 Jun 2019
Off-Payroll draft legislation published: Government dismisses consultation concerns
Draft legislation for proposed Off-Payroll private sector rules ignores consultation feedback and confirms clients will assess IR35 status from 2020.
�nts will be responsible for assessing contactors’ IR35 status from April 2020, shifting this responsibil�
Category:
News
| Thu, 11 Jul 2019
Has HMRC misled the Chancellor and Treasury on the Off-Payroll tax and IR35 rules?
HMRC’s integrity has been called into question after correspondence emerged suggesting the Chancellor and Treasury may have been misled on the law.
�reasury on key parts of the law used to determine IR35 status, and which were purposely omitted from the�
Category:
News
| Tue, 19 Jun 2018
Off-Payroll (IR35): Flaws in CEST cause £120 million tax bills for MoJ and Defra
Known flaws in HMRC's Check Employment Status for Tax (CEST) tool has caused two more Government bodies to face extra tax bills of over £121 million.
�d Tribunal Service (£12.5m). Dave Chaplin, CEO of IR35 Shield , comments on the absurd situation of HMRC�
Category:
News
| Mon, 20 Dec 2021
Off-Payroll amendments could pose problems for payroll companies
The redefinition of intermediaries in the final amendments to the Off-Payroll legislation threatens to make umbrella companies redundant.
�ies and other payroll intermediaries, research by IR35 Shield reveals. Introduced to Chapter 10 of the I�
Category:
News
| Thu, 08 Oct 2020
Deemed Payment Calculator
How much is your deemed payment if you are caught by IR35?
�much is your deemed payment if you are caught by IR35?�
Category:
Calculators
IR35 win for freelancer in commissioners case
The Special Commissioners recently found in favour of freelancer Mike Ansell in an IR35 status case.
�y found in favour of freelancer Mike Ansell in an IR35 status case. Details of the judgement are now ava�
Category:
News
| Tue, 07 Sept 2004
Lawspeed IR35 win shows contractors can prove status
Lawspeed has won a significant IR35 case before the Special Commissioners.
�ses in recruitment affairs, has won a significant IR35 case before the Special Commissioners. Coming aft�
Category:
News
| Thu, 17 Jan 2008
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