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Warning: Umbrella companies making advance gross payments aren’t compliant with law
Public sector contractors are at risk from a new dodgy umbrella scheme which makes use of ‘bonus’ payments which are liable for tax at a later date.
�rella companies have adopted since the changes to IR35 in the public sector , where the problem is inten�
Category: News | Thu, 03 Aug 2017

What is a Key Information Document (KID)?
Contractors working ‘inside IR35’ under the Off-Payroll rules should expect to receive a KID from their agency at the beginning of each engagement.
�Contractors working ‘inside IR35’ under the Off-Payroll rules should expect to rec�
Category: Articles: Contracting | Tue, 19 Jan 2021

BREAKING: IR35 appeal progresses in Mantides UTT as we await PGMOL CoA ruling
Urologist George Mantides has appealed an FTT split decision in the UTT and, so far, emerged victorious, depending on MOO decision from CoA PGMOL.
�(GML) appealed part of the decision and took the IR35 case to the Upper Tribunal (UT). The UTT case has�
Category: News | Thu, 12 Aug 2021

Structural problems remain with IR35, says Public Accounts Committee
Public Accounts Committee report says “widespread non-compliance” with IR35 tax reforms in central government departments is “not acceptable”.
�s Committee says “widespread non-compliance” with IR35 tax reforms in central government departments is�
Category: News | Wed, 25 May 2022

Oziegbe vs HMRC appeal victory - no silver bullet for IR35 or false self-employment
The tax tribunal win by Oziegbe over HMRC about control is no ‘silver bullet’ for contractors to use in IR35 or false self-employment cases with HMRC.
�egbe case to help them with the control aspect of IR35 or false self-employment cases, except in special�
Category: News | Wed, 06 Aug 2014

How to prove IR35 does not apply to you
Want to prove IR35 does not apply to you? Learn the evidence to collect during a contract that will bat away the taxman.
�prove, as best as one can, that they are outside IR35 . Should HMRC conduct a tax inspection and disput�
Category: Articles: IR35 | Tue, 05 Dec 2017

IR35 avoidance: Staying outside if you go contracting for your former employer
When contracting for a former employer, you must prove your new relationship is different.
�face a very real threat of being found inside of IR35 , says Kate Cottrell of contractor IR35 consultan�
Category: Articles: IR35 | Thu, 08 Apr 2010

IR35: MBF Design Services v HMRC – key facts from the case for contractors to note
HMRC’s weak position and less than scrupulous methods show it should never have brought its IR35 case against MBF Design Services.
�been completely exonerated of any liability under IR35 by a first-tier tax tribunal. The facts reveal th�
Category: News | Mon, 07 Feb 2011

Primary Path IR35 case: HMRC was predestined to lose case offering important lessons
Contractor Phil Winfield of Primary Path was so obviously a genuine contractor and outside IR35 that HMRC was bound to lose, shows the Judge’s ruling.
�ontractor Phil Winfield was so clearly outside of IR35 and genuinely running an IT business via his limi�
Category: News | Wed, 03 Aug 2011

IR35 - whither indeed
After nearly five years of this legislation where are taxpayers and the professions now?
�2 June 2005.]. The article by John Newth “Whither IR35” (2/6/05) concluded by posing the question: after�
Category: News | Fri, 10 Jun 2005

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