IR35 Articles
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
)
IR35 insurance - tax investigation cover
IT Contractors may wish to take out tax investigation and/or IR35 insurance to cover them in the event of a status challenge by HMRC.
(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, 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 IR35 came into being and why it is condemned by the contracting community.
(Mar 9, 2009 in
IR35
)
IR35 - a brief history of the intermediaries legislation
On the tenth anniversary of the birth of IR35, we take a look back at how the notorious 'intermediaries legislation' came into being.
(Mar 6, 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
)
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.
(Jan 30, 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
)
IR35 guide for IT contractors
A brief guide to the controversial IR35 tax rules, how it affects IT contractors, and how to be IR35 compliant.
(Jan 4, 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
)
Accountant responds to Dragonfly Consultancy IR35 judgment
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
)
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
)
IR35 factors - how to be IR35 compliant
How IT Contractors can remain IR35 compliant. Which factors are used by HMRC 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
)
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
)
IR35 headache for Inland Revenue
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
)
Treasury must act to take away self-employment confusion
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
)
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
)
IT Contractor ruling does 'not set employment precedent'
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
)
Contractor group calls for answers over IR35 probes
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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