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HMRC has misled Treasury on Loan Charge, warns leading UK tax barrister
HMRC has misled the Treasury on the facts concerning the Loan Charge, leading tax barrister Keith Gordon has warned the Financial Secretary to the Treasury.
…r assertions’, Gordon adds. HMRC’s application of IR35 increased loan scheme use HMRC officials have att…
Category: News | Wed, 20 Feb 2019

Rumours persist on IR591
IR591 is once again in the news, and rumours abound that it will replace IR35.
…the news, and rumours abound that it will replace IR35. ContractorUK reported last Friday that they had…
Category: News | Mon, 19 Jan 2004

Limited company or umbrella – how to choose the best payment option
Key differences explained. Learn the pros and cons of each payment option and decide which one is best for starting your contracting career.
…hed routes and have their relative pros and cons. IR35 and financial considerations It is important to e… …Payment structure options When you plan to start contracting you will need to set up a way to get paid. And as… …he third party umbrella company bank account. For contracts earning revenue outside IR35 there is a significa… …s not in any way influence the IR35 status of the contract or modus operandi of the working arrangements. Th…
Category: Articles: Limited Companies | Tue, 27 Sept 2016

Supervision, Direction and Control (SDC) explained for contractors
Contractors need to understand how Supervision, Director and Control (SDC) could apply to them as HMRC may widen its use.
…or determining employment status according to the IR35 legislation. What legislation does SDC originate… …ether these rules applied to contractors that the contracting sector would have become more familiar with SDC.… …to: Ensure that there is no mention of SDC in the contract. In reality, HMRC will look at what happens in pr…
Category: Articles: Expenses | Tue, 22 Sept 2015

IR35 and other issues for contractors claiming expenses from clients for flights
Travelling on behalf of your clients faces numerous challenges over expenses and tax rules.
…es of navigating HMRC’s opaque expenses rules and IR35 tax legislation . And when the client insists on…
Category: Articles: Expenses | Sun, 15 Jul 2012

Tackling managed service companies - market reaction to PBR
Market reaction from key industry players to proposed legislation to tackle managed service companies.
…orces all these workers to be inside the existing IR35 legislation, and they will pay significant extra…
Category: News | Mon, 11 Dec 2006

Tory offensive is good for contractors
Whether you vote Labour or Tory, the Tory small business offensive can only bring much-needed attention to contractor issues.
…the stated aims of the policy is to put an end to IR35 . And in a separate interview with ContractorCalc… …tion to contractor issues. Tories Press Labour on Contracting The Tories are about to start an offensive on sma…
Category: News | Tue, 14 Aug 2007

How does taxation work in the UK and why is this important to expat contractors?
Understanding the UK tax system is vital for expat contractors, enabling them to stay within the law and maximise their contracting earnings.
…arned so much it was worth HMRC’s while to do it! IR35 – the contractor’s tax Probably the most importan… …Expatriate (expat) contractors contracting in the UK will rapidly learn that, as a contracto… …gage the services of a professional who can check contracts, before they are signed , for any tax implication… …UK, and certainly before negotiating their first contract . Not to do so can prove to be a very expensive m…
Category: Articles: Expat | Tue, 26 Jan 2010

Starting contracting without a signed contract
Contracting without a signed contract can place contractors in a highly vulnerable position, as Roger Sinclair of Egos explains.
…eve. No signed contract – what does this mean for IR35? In IR35 disputes, despite the tendency of the co… …end their IR35 position. “Where, for example, the contracting position shows a job title in the contract (as op… …e taxed accordingly.” Sinclair also suggests that contracts are convenient places to spell out IR35-relevant… …Contract negotiations that drag on towards the start date…
Category: Articles: Legal | Wed, 28 Jan 2009

Contractor contract reviews by a legal specialist
Requesting a formal contract review from a legal expert before signing can save contractors from future headaches if something goes wrong.
…legal specialist, who would not only evaluate the IR35 implications but also confirm that the contract i… …ly use advisers with a strong track record in the contracting sector and who have experience of contractor, age… …ealing with legally binding, business-to-business contracts on an ongoing basis. But many contractors sign th… …ractors are so called because they do just that – contract with clients to perform specific projects in exch…
Category: Articles: Legal | Fri, 05 Jun 2009

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