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Contracting and AWR: who will be in AWR’s scope and what rights they will receive
Contractors will be affected by the Agency Workers Regulations, either because they are in its scope or because they have to prove they are out of it.
�’ are not the same as ‘control’ in the context of IR35 . As AWR is understood at present, a contractor c�
Category: News | Wed, 27 Jul 2011

UK defence sector hit hard by Off-Payroll Tax
The UK’s defence sector is suffering a drastic fallout from the Off-Payroll Tax, impacting critical projects designed to protect the UK public.
�space industries noted that the risk of potential IR35 liabilities had encouraged their client to blanke�
Category: News | Mon, 16 Mar 2020

Limited company ‘inside IR35’ v umbrella PAYE – advantages and disadvantages
Contractors working ‘inside IR35’ following the implementation of the Off-Payroll legislation need to consider their preferred operating model.
�gislation shifts the responsibility for assessing IR35 status from the contractor to the end-client. Unf�
Category: Articles: Off-Payroll (IR35) Reforms | Thu, 20 Feb 2020

‘Pass-the-parcel’ Off-Payroll plans are burdensome and unnecessary, says tax expert
HMRC’s Off-Payroll proposals to impose compliance responsibilities and tax risk on all supply chain members are unnecessary, warns David Kirk.
�intermediaries are expected to pass the client’s IR35 status assessment to the next party down, one by�
Category: News | Tue, 23 Apr 2019

Can umbrella companies deduct employer’s NI lawfully?
Attempts by recruiters and hirers to use umbrella companies to negate employment costs at the expense of contractors could lead to legal challenges.
�rella companies, in response to the public sector IR35 reforms, have left many contractors unjustly fund�
Category: News | Tue, 10 Apr 2018

Contracting
Here is the ultimate guide to contracting – covering negotiating contracts, what you can expense and dealing with IR35
�Renewals Dealing with Agencies Holidays Pensions IR35 issues Job Search Management Mortgages Payment St�
Category: Contents Pages

HMRC suffers another damaging IR35 tribunal defeat as presenter Kaye Adams wins appeal
HMRC has been criticised for wasting more taxpayer money pursuing ill-considered IR35 cases after victory for broadcaster Kaye Adams at tribunal.
�MRC has been defeated in yet another high profile IR35 tribunal case, prompting further questions over t�
Category: News | Tue, 16 Apr 2019

Moving from permanent to contracting - case study 3
A first time contractor explains their reasons for quitting permanent work to go contracting and describes the issues and hurdles overcome on the way to their first contract.
�ct market as opposed to the permanent market what IR35 was what opting in and out of the agency regulato�
Category: Articles: First timers | Wed, 12 Jul 2006

Major loss for HMRC after Atholl House Court of Appeal ruling
HMRC suffered a huge IR35 blow at the Court of Appeal after the three judges unanimously rejected their primary ground of appeal, despite the case now being remitted back to the UT.
�ourt of Appeal has published its decision for the IR35 case of HMRC v Atholl House Productions Limited ,�
Category: News | Tue, 26 Apr 2022

PGMOL Court of Appeal ruling means CEST overhaul now required
The Court of Appeal has reaffirmed again that the taxman’s interpretation of mutuality of obligation (MOO) is wrong in law.
�right on this matter, “ says Dave Chaplin, CEO of IR35 Shield, “and we now have binding law from the Cou�
Category: News | Mon, 20 Sept 2021

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