IR35
The aim of IR35, or the 'intermediaries legislation', is to tax 'disguised employment' at a similar rate to employment.
Contractors should ensure that their contracts are IR35 compliant and free from punitive taxation. Working practices should always reflect the terms of the contract. Here are some of our most read IR35 guides:
Overview of IR35 compliance factors including the Right of Substitution, Control and Mutuality of Obligation. Does your contract fall within the IR35 rules?
(Jan 8, 2009 in
IR35
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The PCG has released a new edition of its IR35 Guide. Coming just months after a landmark IR35 court case, the group points out that it's still entirely possible to work outside IR35 if contractors take care.
(Dec 18, 2008 in
IR35
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Most contractors aren't making the effort to ensure that their contracts are IR35 compliant, putting them at risk from HMRC investigations, according to a new survey. In fact, most contractors have never had their contracts reviewed.
(Oct 15, 2008 in
IR35
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Although the current economic climate may bring extra work opportunities, professional interim managers have been urged by their representative body to look into the details of the recent Dragonfly IR35 judgement.
(Sep 15, 2008 in
IR35
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Following the landmark Dragonfly Consultancy IR35 case, a leading accountant has provided his response to the High Court judgment and what it means for contractors.
(Sep 8, 2008 in
IR35
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The director of Dragonfly Consultancy faces a huge tax bill after losing his landmark IR35 appeal at the High Court. What does the loss of this case mean for other IT contractors?
(Sep 4, 2008 in
IR35
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A recent survey suggests that most IT contractors have not sought a professional opinion of their IR35 status.
(Aug 22, 2008 in
IR35
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An event to help raise awareness of IR35 and the MSC legislation is taking place on 28th August in Aberdeen - aimed at engineering and IT contractors.
(Aug 20, 2008 in
IR35
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The key to determining if you are caught by the IR35 rules - are you deemed to be 'employed' (and therefore within IR35), or 'self-employed' (and therefore outside the rules)?
(May 18, 2008 in
IR35
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There is s significant difference in the tax treatment of IT contractors whose contracts fall either inside, or outside, the IR35 rules.
(Feb 18, 2008 in
IR35
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An IT Contractor, who was found to be liable for £27k in IR35 taxes, could have avoided such a fate if he had sought "sound business advice and professional support".
(Jan 22, 2008 in
IR35
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Which IR35 compliance factors are used to determine whether an IT contract falls under the IR35 rules - including the right of substitution, working practices, and financial risk.
(Nov 26, 2007 in
IR35
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The Conservatives are committed to abolishing IR35, according to their Competitive policy group. No statement has yet been made about the Managed Service Company legislation
(Aug 17, 2007 in
IR35
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Accountancy Age reports that The Treasury could be losing a billion pounds a year by not having a proper hold on IR35, mainly due to the use of composite companies.
(Oct 23, 2006 in
IR35
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A leading IT contractor accountant says that the current muddle over the status of managed service company schemes is causing considerable difficulties for contractors, in light of the IR35 legislation.
(Aug 9, 2006 in
IR35
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There are signs within the contracting community that IT contracts are being terminated early, because client HR and procurement departments are afraid of being deluged with claims for employment rights following the Cable & Wireless v Muscat case.
(Jun 27, 2006 in
IR35
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How to work out which expenses you can claim if your work is caught by IR35 - the 5% expenses allowance and how the deemed payment is calculated.
(May 6, 2006 in
IR35
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An overview of the HMRC's 'IR56' definitions of employment and self employment, which help determine if a contract is subject to the IR35 rules.
(May 6, 2006 in
IR35
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The Court of Appeal has ruled that a limited company contractor was, in fact, an 'employee' of his client, Cable & Wireless. However, this does not set a precedent for other IT contractors according to industry experts.
(Mar 14, 2006 in
IR35
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The Professional Contractors Group (PCG) is pressing the Government for details of the cost and efficiency of IR35 investigations carried out by HM Revenue & Customs.
(Nov 16, 2005 in
IR35
)
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