Contractor IR35 Updates - Page 2
Will OTS duck IR35 issue in its interim small business taxation report?
A report in The Telegraph today suggests that the Office of Tax Simplification (OTS) will highlight the difficulties of replacing IR35 with a workable alternative when it delivers its interim report into small business taxation tomorrow.
(Mar 9, 2011 in IR35 )
Most recruiters believe that IR35 cannot stay in its current form
The vast majority of recruiters believe that IR35 is ineffective and ripe for reform, according to a survey carried out by the Recruitment and Employment Confederation
(Mar 7, 2011 in IR35 )
OTS IR35 review - interim report due on 10th March
The Office of Tax Simplification has confirmed that it intends to publish its interim review of small business taxation (including IR35) on Thursday 10th March.
(Mar 4, 2011 in IR35 )
Tax simplification body gives verdict on UK's chaotic system of tax reliefs
The Office of Tax Simplification has completed its extensive review of the UK's 1042 tax reliefs, and made recommendations on whether over 150 reliefs should be retained, simplified or scrapped altogether.
(Mar 3, 2011 in IR35 )
OTS on target to deliver initial IR35 review report in coming weeks
The Office of Tax Simplification has completed a series of events around the UK, which highlighted the difficulties faced by small businesses and contractors - including the impracticability of IR35.
(Jan 28, 2011 in IR35 )
Contractor secures IR35 victory against HMRC after seven year wait
A Tribunal has found in favour of IT contractor Mark Fitzpatrick, clearing him of using his limited company to avoid tax.
(Jan 21, 2011 in IR35 )
PCG chairman joins IR35 review committee
The chairman of the PCG has joined the committee of the OTS which has been tasked with reviewing IR35.
(Nov 3, 2010 in IR35 )
IoD says Government must accept findings of IR35 review
The Institute of Directors says that the Government must accept the results of the IR35 review when they appear, to prove that they are fully committed to simplifying the tax system.
(Oct 25, 2010 in IR35 )
IR35 review - contracting industry expert joins OTS team
The OTS says that it is making good progress on both the tax simplification and small business tax reviews, and has recruited a team of leading private sector figures, including IR35 status expert, Kate Cottrell.
(Oct 22, 2010 in IR35 )
Treasury confirms interim IR35 review report to be made by Budget 2011
During Treasury Question Time this week, David Gauke MP confirmed that the OTS intends to provide its interim findings on the review of IR35 in advance of the 2011 Budget.
(Oct 14, 2010 in IR35 )
Online IR35 test tool launched for contractors
Contractors can now access a free online employment status test which provides an IR35 status result in just ten minutes.
(Sep 2, 2010 in IR35 )
IR35 Review - what are the facts?
Kate Cottrell takes a look at the terms of reference for the long awaited review of IR35, and explains why IR35 cannot simply be reviewed in isolation.
(Aug 17, 2010 in IR35 )
IR35 Review boss explains why abolition hopes may be premature
In a recent interview, the new tax director of the Office of Tax Simplification, explains why IR35 can't simply be 'abolished' in isolation.
(Aug 9, 2010 in IR35 )
IR35 irony as HMRC's ex-IT boss becomes short term contractor
The Sunday Times has revealed that HMRC's IT chief left his permanent role in June 2009, only to return as a contractor via his own limited company for the following three months.
(Jul 27, 2010 in IR35 )
Office of Tax Simplification to review IR35 as a priority
Following the launch of the Office of Tax Simplification (OTS) this week, the new body has been tasked with reviewing IR35 as a priority.
(Jul 22, 2010 in IR35 )
Concerns raised over Telegraph IR35 abolition comment
With speculation rife about the future of IR35, a leading accountancy site has raised doubts over a newspaper claim that the coalition has promised to "abolish" the legislation.
(Jun 24, 2010 in IR35 )
IR35 and the Emergency Budget
In the Emergency Budget, George Osborne confirmed the coalition's pledge to review IR35 as part of a wider review of the way small businesses are taxed in general.
(Jun 23, 2010 in IR35 )
Should contractors curb their enthusiasm over the coalition's pledge to review IR35?
Given the news that the coalition plans to review IR35, could a simpler tax system actually be more restrictive to the self employed?
(Jun 7, 2010 in IR35 )
Analysis of the Novasoft IR35 tribunal victory
Analysis of the recent Novasoft Limited IR35 tribunal, in which a contractor beat HMRC against all odds.
(May 24, 2010 in IR35 )
IR35 review - contracting industry reacts
The contracting industry has reacted with both joy and caution at the news that the new coalition government has announced its intention to review IR35.
(May 24, 2010 in IR35 )
New government confirms plans to review IR35 rules
The new coalition government has released a more comprehensive document outlining its programme for governing over the coming 5 years - including its approach to IR35.
(May 20, 2010 in IR35 )
Will the new coalition government abolish IR35 rules?
Many contractors will be wondering how the new coalition government will act on IR35 over the coming months and years.
(May 13, 2010 in IR35 )
Contractor successful at IR35 appeal after five year wait
IT contractor, Novak Brajkovic, has won his appeal against an IR35 claim, which was initially triggered via his use of HMRC's own contract enquiry service!
(May 12, 2010 in IR35 )
IR35 rules - a guide for IT contractors
A concise overview of the IR35 rules. How IR35 came into force, and what the implications are if you are caught.
(May 4, 2010 in IR35 )
Conservatives would review IR35 rules following election win
As part of their pledge to review small business taxation should they win the general election, the Tories have singled out reform of the IR35 rules as a priority.
(Mar 31, 2010 in IR35 )
IR35 factors and the importance of 'control'
A brief overview of how 'control' is an important factor in determining the IR35 status of a contract.
(Mar 16, 2010 in IR35 )
IR35 and the Right of Substitution
The Right of Substitution is an important factor in IR35 / employment status cases, but how can it be used in reality? Why a RoS clause is useless unless it reflects the reality of the contractor's working practices.
(Mar 11, 2010 in IR35 )
IR35 - what is the 5% allowance?
If your IT contract work is caught by the IR35 rules, you will receive most of your income in the form of a deemed payment, net of a standard 5% allowance to cover administrative expenses.
(Mar 10, 2010 in IR35 )
IR35 and the 'mutuality of obligation'
A brief overview of what the 'mutuality of obligation' means in the context of determining the IR35 status of a contract.
(Feb 22, 2010 in IR35 )
Tories may address IR35 and other 'unfair' business taxes
According to a recent press report, the Conservatives are looking at making the taxation system fairer for the self-employed should they win the General Election.
(Feb 9, 2010 in IR35 )
Repeal unlikely as IR35 suits Government's cost-cutting plans
Leading tax expert, Nichola Ross Martin, notes that IR35 might suit the Government rather well, especially during hard times, and that the chances of the intermediaries legislation being repealed in the Pre-Budget Report are slim.
(Dec 6, 2009 in IR35 )
Guide to IR35 contract review services for IT contractors
As there is a significant financial cost for contractors caught by the IR35 rules, you should always get an IR35 opinion on your contracts. Includes a list of companies who provide IR35 status and contract drafting services.
(Nov 25, 2009 in IR35 )
Contractor group calls on Chancellor to scrap IR35 rules
In its submission to the Chancellor ahead of the much-anticipated Pre-Budget Report, the PCG has called for IR35 and other restrictive measures to be scrapped in the interests of the economic recovery.
(Nov 9, 2009 in IR35 )
Contractor Calculator guide looks back at a decade of IR35
A leading contractor news site has published a special report, looking back on 10 years of IR35 - including insights from some of the leading experts in the contracting industry.
(Nov 5, 2009 in IR35 )
IR35 - how to manage evidence of your employment status
If your contract falls outside the IR35 rules, it is important that you gather and keep supporting evidence to show that this is the case.
(Sep 22, 2009 in IR35 )
What is IR35? Find out on YouTube!
A contractor accountancy firm has launched a series of videos aimed at helping contractors understand exactly what IR35 is.
(Aug 25, 2009 in IR35 )
'False self employment in construction' and IR35
The Government has launched a new consultation which addresses the issue of false self employment in the construction industry. What this could mean for IR35 and professional contractors.
(Jul 29, 2009 in IR35 )
Minister refuses to reveal IR35 investigation figures
The subject of IR35 was raised again in the Commons last month, with a Government Minister refusing to provide details of all IR35 investigations launched over the past five years.
(Jul 22, 2009 in IR35 )
Conservatives on IR35 - "existing legislation must be reviewed"
A future Tory Government would review IR35 with a view to amending or replacing it, according to a recent interview with a Shadow cabinet minister published this week.
(Jun 30, 2009 in IR35 )
Where do the Conservatives stand on IR35?
Where do the Tories - traditionally seen as small business champions - stand on IR35?
(Jun 15, 2009 in IR35 )
The real cost of IR35 to the contracting industry
Despite the pitiful annual tax take for the Treasury, IR35 has had a considerable cost on the contracting industry over the past decade.
(Jun 3, 2009 in IR35 )
How many MPs have signed motion to abolish IR35?
Ten weeks after a Lib Dem MP called for IR35 to be abolished, 85 MPs have signed the Early Day Motion backing up the call.
(Jun 2, 2009 in IR35 )
How much does IR35 make for the Treasury?
The leading contractors' association has revealed that IR35 raises virtually nothing for the Treasury - yet it causes misery for thousands of small businesses who have to comply with the rules.
(May 21, 2009 in IR35 )
Abolish IR35? Be careful what you wish for
Kate Cottrell responds to recent calls for the abolition of IR35. Could something even worse be implemented in its place?
(Apr 9, 2009 in IR35 )
Contractor group calls on Chancellor to repeal IR35
The PCG has called on the Chancellor to abolish IR35, and other barriers to contracting, in the forthcoming Budget.
(Apr 7, 2009 in IR35 )
Why is the Dragonfly IR35 case important?
A concise overview of the recent Dragonfly Consultancy IR35 case - and its importance to the future of IR35 status rulings.
(Mar 26, 2009 in IR35 )
Contractors welcome Early Day Motion calling for IR35 to be abolished
Contractors have welcomed an Early Day Motion to remove barriers to business in light of the economic downturn and to abolish IR35 as soon as possible.
(Mar 23, 2009 in IR35 )
Tenth anniversary of IR35 rules, but no-one's celebrating
It is ten years to the day since the Government penned its now notorious 'IR35' press release from which the tax legislation takes its name. How the IR35 rules came into being.
(Mar 9, 2009 in IR35 )
IR35 status and the new HMRC penalties regime from April 2009
The HMRC penalties regime from April 2009 could prove financially damaging to contractors who haven't taken 'reasonable care' in assessing their IR35 status.
(Feb 13, 2009 in IR35 )
Larkstar Data IR35 case to be re-heard on High Court orders
A controversial IR35 case involving Larkstar Data Limited will be re-heard by the General Commissioners following orders from the High Court.
(Feb 5, 2009 in IR35 )
Practical steps to review IR35 status and mitigate risks
In light of the Dragonfly IR35 verdict, a leading IR35 status expert suggests that contractors should review their IR35 status and mitigate their exposure to risk.
(Feb 3, 2009 in IR35 )
Podcast highlights importance of Dragonfly IR35 case
A freelance site has uploaded a podcast which discusses the landmark Dragonfly IR35 case, and why contractors should ensure that their contracts reflect the reality of their true working practices.
(Jan 29, 2009 in IR35 )
Will your contract be caught by the IR35 rules?
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 )
Still possible to work outside IR35, despite Dragonfly Consultancy verdict
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 )
Contractors shun professional IR35 contract advice
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 )
Interim managers urged to understand Dragonfly IR35 judgement
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 )
Dragonfly IR35 defeat at the High Court
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 )
Most contractors haven't sought professional IR35 opinion
A recent survey suggests that most IT contractors have not sought a professional opinion of their IR35 status.
(Aug 22, 2008 in IR35 )
Contractor event aims to increase IR35 awareness
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 )
IR35 and employment status - key guide
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 )
Financial effect of IR35 on IT contractors
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 )
Sound business advice could have saved IR35 contractor thousands
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 )
Conservatives would abolish IR35
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 )
Contracts curtailed as fears over Muscat judgment bite
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 )
IR35 - Deemed Payment and the treatment of expenses
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 )
IR56 - are you employed or self-employed?
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 )
