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From RALC to PGMOL: the mutuality argument HMRC got wrong
After years of litigation, courts clarified mutuality of obligation, confirming HMRC had been applying it incorrectly.
�ant of RALC Consulting v HMRC in an IT contractor IR35 case. The night before the final hearing, we were�
Category:
News
| Wed, 09 Sept 2026
Employment Status Review – Part 1: the challenges and how it could affect contractors
The OTS is examining the line between employment and self-employment and the outcome may affect contractors. Defining the problem is the start point.
�specifically not designed to tackle the issue of IR35, but if the outcome of the review is a change in�
Category:
News
| Tue, 18 Nov 2014
Contractor livelihoods threatened by new ‘false employment’ test
Contractor livelihoods are threatened by proposed ‘false employment’ test, forcing all contractors to pay PAYE tax and NICs, warns Egos’ Roger Sinclair.
�rrently with the existing tests of employment and IR35 . However, perhaps unsurprisingly, despite the Ch�
Category:
News
| Thu, 12 Dec 2013
Off-Payroll Tax: Lords appear dumbfounded after HMRC witness evidence
House of Lords members appeared dumbfounded as HMRC and Treasury representatives provided unconvincing evidence during the latest committee hearing.
�cost forecasts, and unsubstantiated estimates of IR35 non-compliance. And whereas Government ignored in�
Category:
News
| Tue, 17 Mar 2020
Atholl House - Kaye Adams wins 9-year IR35 case against HMRC
In the fourth IR35 appeal by Atholl House Productions Limited involving broadcaster Kaye Adams, HMRC has failed again to prove Ms Adams was caught by IR35.
�ree barristers in their fourth attempt to win the IR35 appeal by Atholl House Productions Limited involv�
Category:
News
| Wed, 29 Nov 2023
Off-Payroll: ‘assignment rates’ pose problems for contractors, agencies and clients
Contractors subject to the Off-Payroll rules should be aware of ‘assignment rates’, the quoting of which also poses risks for agencies and umbrellas.
�Contractors engaging in ‘inside IR35’ contracts are advised to be aware of the term ‘a�
Category:
News
| Tue, 17 Sept 2019
Advice on choosing a good contractor accountant
What should you look for when choosing an accountant. Find out…
�me within the existing tax laws. Understanding of IR35 All accountants should understand the issues. Che�
Category:
News
| Fri, 17 Mar 2000
Kinsella solutions - interview
We interview Martin Priest of the Kinsella Group about his group of companies and the practicalities and benefits of moving to an umbrella solution.
�with their low service efficient returns post the IR35 rulings. We interview Martin Priest of the Kinsel�
Category:
News
| Wed, 06 Oct 2004
Charterhouse: tax efficient can also be tax compliant
Revenue approved questionnaire helps charterhouse contractors and temp workers.
�r they are legitimately working inside or outside IR35 regulations. Working status is determined both by�
Category:
News
| Mon, 26 Sept 2005
Professional passport brings advice and banking to contractors
On 21 January, a new website called Professional Passport will offer contractors advice on key issues and eventually banking services. And it's all free if your agency signs up.
�tractors some very useful services like advice on IR35 and referrals for new bank accounts and for other�
Category:
News
| Mon, 21 Jan 2008
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