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Mutuality of obligation - IR35
Mutuality of Obligation is a common phrase when dealing with IR35 Status disputes. What does it mean?
�es and is particularly relevant in the context of IR35 . It is often one of the main factors for failing�
Category: Articles: IR35 | Mon, 25 Dec 2006

Contractor appeals against HMRC IR35 rulings
Contractors who have been found by HMRC to fall foul and been presented with a large bill for back taxes can appeal to the tax tribunal.
�ctors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 investigation�
Category: Articles: IR35 | Wed, 22 Jul 2009

Contractor market segmentation is the key to understanding the real impact of IR35
Deeper market insights reveal the real effect of IR35 on contractors, Parasol Group’s Rob Crossland told ContractorCalculator.
�The belief that IR35 only brings in direct tax takings of about £1.5mi�
Category: News | Fri, 19 Jun 2009

IR35 is not only here to stay, but HMRC’s compliance activity can only increase
Good progress by the IR35 Forum is potentially a cause for real concern by contractors, as it signals a new era of greater compliance.
�The IR35 Forum is starting to make real progress, so contr�
Category: News | Thu, 24 Nov 2011

HMRC’s 12 IR35 scenarios: a real basis for discussion, or just boxing-in contractors?
Contractors could see HMRC’s IR35 Forum initiative to create 12 IR35 scenarios as a sound basis for discussion, or as further restricting contracting.
�So, just what is HMRC up to now, with its latest IR35 Forum moves ? And should contractors be welcoming�
Category: News | Mon, 10 Oct 2011

Contractors could see Agency Workers Regulations (AWR) become the new IR35
The Agency Workers Regulations could bring an added layer of complexity, or even absurdity, to contractors and contracting.
�ing businesses. If coping with the intricacies of IR35 wasn’t enough, from 1 October 2011 contractors wi�
Category: News | Mon, 23 May 2011

IR35 employment status tests for contractors are not relevant to AWR, and vice versa
Contractors should not link the Agency Workers Regulations with IR35, according to the Lawspeed and the Association of Recruitment Consultancies.
�The tests used to determine employment status for IR35 are not necessary when considering a worker’s sta�
Category: News | Wed, 13 Jul 2011

IR35 taxes are a tiny proportion of the tax gap: surely HMRC has better things to do?
Contractors paying £1m a year in IR35 taxes is such a tiny proportion of the tax gap. Surely the taxman can direct HMRC’s resources more efficiently?
�IR35 taxes account for a tiny proportion of the tax ga�
Category: News | Wed, 29 Oct 2014

Will the Lords PSC inquiry achieve anything? Will an IR35 review result in action?
Contractors have been here before. Will the Lords PSC inquiry be as ineffective as previous reviews, or will an IR35 review finally result in action?
�Contractors have seen reviews of IR35 before and had their hopes dashed by the Chancell�
Category: News | Mon, 02 Dec 2013

Contractors have fared well from the Lords’ PSC inquiry, but IR35 and HMRC less so
Limited company contractors have emerged in a positive light so far in the Lords’ PSC inquiry, but IR35 and HMRC are looking rather more tarnished.
�al Service Companies (PSCs) inquiry. In contrast, IR35 and HMRC have been found lacking. Two key themes�
Category: News | Mon, 03 Feb 2014

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