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Off-Payroll (IR35) Tax: How to calculate and process ‘deemed direct payments’
Find out how to comply with the Off-Payroll tax rules and mitigate your tax risk by correctly calculating and processing deemed direct payments.
�h the ‘deemed payment’ referenced in the original IR35 legislation – Chapter 8, Part 2 of the ITEPA . Un�
Category: Articles: Off-Payroll (IR35) Reforms | Sun, 23 Aug 2020

IR35 case – Jensal Software Ltd v HMRC: full analysis
HMRC’s understanding of IR35 has been called into question following a conclusive victory for a contractor at a recent IR35 tribunal.
�ict for Jensal Software Limited v HMRC is another IR35 tribunal victory for a contractor has resulted in�
Category: News | Fri, 18 May 2018

IR35 “effectiveness” review by HMRC announced by Chancellor in Summer Budget
IR35 is to be reviewed by HMRC and measures introduced to improve its effectiveness, announces the Chancellor in the Summer Budget.
�IR35 is to undergo a review by HMRC with the objective�
Category: News | Wed, 08 Jul 2015

ECR Consulting IR35 ruling reveals the many factors that kept contractor outside IR35
Contractor Elaine Richardson was found by Judge David Porter to be outside IR35, according to all key employment status tests.
�tractor Elaine Richardson was found to be outside IR35 , according to all the key tests of employment, i�
Category: News | Wed, 08 Jun 2011

Contractors face at least two years of the current business entity tests: IR35 Forum
Contractors may be facing two years of the business entity tests in current form, not one as originally planned, reveals the latest IR35 Forum minutes.
�C. This is according to the minutes of the latest IR35 Forum held on 23 July 2012 , which also reveal th�
Category: News | Fri, 10 Aug 2012

What is a disguised employee?
Limited company contractors will find themselves labelled as ‘disguised employees’ and caught if they pass the tests of employment.
�e UK government introduced tax legislation called IR35 that, when applied by HM Revenue and Customs (HMR�
Category: Articles: IR35 | Wed, 29 Feb 2012

Dragonfly decision could threaten IR35 defences for thousands of contractors
With the ruling by the High Court on the Dragonfly Consultancy Ltd. v HMRC case due shortly, a decision against the contractor Jon Bessell could threaten IR35 defences for tens of thousands of contractors.
�ound by the Special Commissioners to be inside of IR35 in January this year. Bessell, supported by the P�
Category: News | Tue, 19 Aug 2008

Contractor beats HMRC in IR35 case - Larkstar Data
Welsh contractor Larkstar has beaten down an IR35 attack from HMRC at the General Commissioners.
�contracting firm Larkstar Data Limited has won an IR35 case at the General Commissioners in January. Ala�
Category: News | Thu, 07 Feb 2008

Avoiding IR35
IR35
�ection and control of your clients. Want to prove IR35 does not apply to you? Learn the evidence to coll�
Category: IR35

Contractors need security over their tax affairs now more than ever, warns expert
Contractors should secure their tax affairs, and uncertainty surrounding IR35 adds to a growing list of reasons why, warns Duncan Strike of Intouch.
�ment remaining tight-lipped over plans concerning IR35 and the taxation of personal service companies (P�
Category: News | Thu, 03 Dec 2015

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