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Contractors see change of courts position on employee rights
An interview with Adrian Marlowe, managing director of recruitment industry specialist legal consultancy Lawspeed, on what is changing in the courts about employee rights.
�hat in any respect there are any implications for IR35 , since the IR35 rules enable HMRC to avoid havin�

Category: News | Mon, 10 Dec 2007


Treasury could lighten up on managed service companies
Plans to crack down on managed service companies could change, as difficulties in enforcement have already become apparent in the consultation stage.
�ve a legitimate contractor, one who is outside of IR35, and one who has his own company, he will simply�

Category: News | Thu, 18 Jan 2007


Contractors in the financial sector benefit from flexible working, despite long hours
Financial contractors often work well over their contracted hours but benefit from flexible working conditions, shows a new survey by Morgan McKinley.
�s.” Contractors of course need to be aware of the IR35 implications of any ‘benefits’ that they receive.�

Category: News | Thu, 18 Sept 2014


How contractors pay more tax than employees
Contractors raise more tax than equivalent employees, despite HMRC’s worked examples in its IR35 discussion document that try to prove the opposite.
�s calculations in its Intermediaries Legislation (IR35) discussion document try and prove that employees�

Category: News | Tue, 08 Sept 2015


Supreme Court judgment exposes HMRC's misguided stance on employment status law
HMRC’s stance on MOO has again been disproven in court; this time as the Supreme Court rejects an appeal against the infamous Pimlico Plumbers ruling.
�s judgment followed earlier judgments relevant to IR35, and specifically mutuality of obligation, such a�

Category: News | Wed, 13 Jun 2018


HMRC caught red-handed “abusing powers” as part of Off-Payroll (IR35)
HMRC has been accused of abusing its powers after issuing misleading and threatening letters to contractors in an effort to enforce the Off-Payroll rules.
�ax year. It then requests that they clarify their IR35 status using the flawed Check Employment Status f�

Category: News | Mon, 14 Jan 2019


HMRC’s CEST further undermined following Naryan tribunal ruling citing lack of MOO
HMRC’s CEST tool is further discredited as judge rules controlled doctor Naryan was no employee because no mutuality of obligation (MOO) existed.
�payment, the underlying tests remain the same for IR35 and illustrate the crucial importance of properly�

Category: News | Mon, 04 Mar 2019


HMRC’s £1.3bn non-compliance claim in Off-Payroll consultation doesn’t align with OBR
HMRC’s claim as to the cost of non-compliance with IR35 has been called into question after it was revealed that it doesn’t align with OBR forecasts.
�at the cost of private sector non-compliance with IR35 will reach £1.3bn by the 2023/24 tax year doesn’t�

Category: News | Fri, 15 Mar 2019


Contracting service provider calls for industry consensus over AWR implementation
Wide-ranging consensus is needed to find a workable solution to the implementation of the Agency Workers Regulations, says Parasol’s Rob Crossland.
�ing tax and employment law “BIS may choose to use IR35 tests , and its successor, as the method of statu�

Category: News | Fri, 12 Nov 2010


COVID-19, lockdown and IR35 prove detrimental to contractor wellbeing, survey shows
The UK’s response to COVID-19 has had a detrimental impact on the wellbeing of its flexible workers, a new ContractorCalculator survey reveals.
�argely unaffected by COVID-19, many observed that IR35 had already resulted in a lack of opportunities p�

Category: News | Thu, 06 Aug 2020


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