16 Dec 2016

IR35 in the Public Sector – New rules from April 2017

What's changing?  The underlying IR35 rules are not changing, but the responsibility for determining whether they apply will shift from the contractor to the public sector end client. So, in the public sector only, the hiring organisation will determine the IR35 status of an engagement. If it decides IR35 does apply, the contractor business will...

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12 Jan 2015

December 2014 review on IR35 by HMRC a wet lettuce

HMRC's IR35 forum published a report in December  on IR35 administration (link to it here).  The document is a 49 page wet lettuce that doesn't really add anything in terms of clarity to contractors.  It reveals that only 48 contractors submitted queries about their contracts in 2013/14 but that HMRC gave 14/16 "not caught" views...

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2 Oct 2014

IR35 Essential knowledge

1. What is IR35? . It is all about taxing so called “disguised” employment i.e. acting like an employee but getting the tax advantages of working for your own limited company . The law is so badly worded that case law and legal precedent determines IR35 cases 2. How do you avoid IR35? . Have...

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11 Jun 2014

Government responds to Lords IR35 report

The government has responded to the recently produced report into the use of personal service companies.  IR35 will not be abandoned but will be continue to be tinkered with but it is not clear how.  The government and HMRC, it seems, continue to be unclear as to just how much IR35 rules "protect" the exchequer...

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12 Apr 2014

Q: How many IR35 inspections a year?……A: 256, by 40 inspectors!

A house of lords committee published its report on personal service companies last week.  There were some interesting observations and recommendations in the report (if you like that sort of thing) including the following: Only 256 IR35 investigations were conducted in 2013/14 down from 1,000 investigations in the years 2002/04 There are only an estimated 40 HMRC...

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2 Feb 2014

Does IR 35 apply to my contract?

Introduction IR35 is considered to be the main piece of legislation affecting contractors and freelancers as its implications affect the way in which they are paid and the amount of tax they pay.  The following article explains the rationale, scope and implications of the legislation. Disguised employment example An employee leaves his employment on a...

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21 Jan 2014

Yet another review of poorly implemented IR35 legislation

IR35 rules continue to confound and confuse legitimate businesses set up in a limited company structure.  HMRC successfully prosecuted relatively few cases in 2013 and yet this legislation continues to cause anxiety to clients and advisors.  The rules are not clear and with each additional tinkering of either the legislation or interpretation, things become yet...

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2 Jan 2014

Managed Services Legislation

MSC legislation was introduced in 2007 to close down the loophole whereby an individual could join a standardised scheme and benefit from limited company tax treatment despite not in substance running  their own company. Taking advice from an accountant will not make your company an MSC. In essence, the way to avoid the consequences of...

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