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Employment law case confirms precedents for contractor IR35 status
The results of a mainstream employment law case adds weight to case law when establishing contractor IR35 status with HMRC.
�A recent IR35 case has brought some welcome news to contractors� �ent law issue could have a positive impact on the contracting sector. JL Windows and Doors provides labour on a� �gnificant factor in determining the nature of the contracts.” This interpretation is worrying, because is see� �ark found that MOO did exist within each specific contract, but could not be used to ‘establish the nature o�
Category: News | Mon, 23 Feb 2009

Contractors’ clients can avoid litigation in IR35 cases like Dragonfly
Despite speculation of clients being sued in IR35 cases like the recent Dragonfly ruling, with no breach of contract clients avoid possible action.
�C evidence that implies the contracts were within IR35 are likely to be free of any resulting threat of� �ax bills by giving HMRC evidence that implies the contracts were within IR35 are likely to be free of any res� �vidence supplied by his client that indicated his contract was inside IR35. This was only one of many cases�
Category: News | Thu, 25 Sept 2008

Accountax tight-lipped on loss of key Dragonfly IR35 appeal
Accountax, retained by the PCG to defend the Dragonfly IR35 case, is tight-lipped on the loss of the appeal and the impact on contractors.
�its high-profile role in the Dragonfly Consulting IR35 defence, Accountax has been unwilling to speak on� �report their views. For now, though, many in the contracting sector appear to be in a state of shock.�
Category: News | Sat, 06 Sept 2008

Dragonfly ruling means HMRC calling the shots on IR35 and contractor status
Following the Dragonfly ruling, it is beginning to look like HMRC is ahead in its campaign to classify many contractors as employees.
�of Dragonfly Consulting’s and Jonathan Bessell’s IR35 appeal in the High Court , a shocked contracting� �ssell’s IR35 appeal in the High Court , a shocked contracting sector is starting to take stock of the implicati�
Category: News | Mon, 08 Sept 2008

An end to expense deductions for IR35-caught contractors?
A source close to the Treasury has told ContractorCalculator that HMRC is seriously considering cutting out the expenses deductions for IR35-caught contractors.
�nses deductions for contractors who are caught by IR35 . The source said that the move was provoked by a� �ld be yet another in the series of attacks on the contracting industry that began last year with the Managed Se� �growing use of structures, such as...overarching contracts of employment with employment businesses, to obta�
Category: News | Tue, 01 Apr 2008

Accountax win IR35 case for contractor
First Word Software Ltd won an IR35 case largely because it was very clearly in control of its own work.
�Important factors in this IR35 decision Control Mutuality of Obligtion Financial� �g , Neil Atkins, managing director of First Word, contracted through a Weybridge, Surrey agency called Plexus� �count, and faced financial risk in completing the contract for Plexus Personnel and Reuters. At times Plexus�
Category: News | Thu, 24 Jan 2008

Redwood: "we will turn back the clock entirely on IR35 and msc"
In an interview with ContractorCalculator, leading Conservative John Redwood announced a commitment to do away with both IR35 and managed service company legislation.
�Group announced a commitment to do away with both IR35 and the managed service company legislation . "Wh�
Category: News | Mon, 20 Aug 2007

IR35 contracts, agencies and issues
Examination of the grey areas between client, agent and contractor.
�reasingly difficult to defend contractors against IR35 status enquiries. The "Case Law strategy" adopted� �se, and even to interview the end client's staff. Contracts Armed with the appropriate Case Law, the document� �ould be based upon the terms of the "upper level" contract between the agency and the end client, which the�
Category: News | Mon, 20 Jun 2005

Further details of the Usetech IR35 judgment
Further details of the recent IR35 High Court case which found against former freelancer, Bill Hood and his company Usetech.
�sion by a special commissioner that the effect of IR35 for tax and national insurance purposes was to tr� �he legislation contemplating the existence of two contracts only. The legislative scheme however required the� �000 Mr Hood provided his services not by a direct contract with his one-man company, Usetech Ltd, but throug�
Category: News | Fri, 15 Oct 2004

New revenue guidance likely on teachers and IR35
The Inland Revenue are planning to issue guidance in their next Tax Bulletin in December, regarding teachers and the application of IR35.
�, on the issue of teachers and the application of IR35. The Inland Revenue have woken up to the fact tha�
Category: News | Wed, 01 Dec 2004

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