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Contractor Tax Protection
Tax Liability Cover (TLC35) and IR35 insurance from Qdos Consulting |
IR35
The aim of the IR35 rules, or '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:
Latest IR35 Updates
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 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 )
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 )
Contractors' group asks - is this the end of IR35?
PCG, the leading contractors' organisation, says that it welcomes "the clearest statement yet from the Coalition Government that IR35 is to be abolished."
(Jun 23, 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 )
Contracting industry reaction to IR35 review plans
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 brief guide to the controversial IR35 tax rules, how it affects IT contractors, and how to be IR35 compliant.
(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 )
Contractor accountant welcomes Alstom Transport vs. Tilson EAT decision
A leading contractor accountancy firm has welcomed the recent 'fair and equitable' decision by the Employment Appeal Tribunal in the Alstom Transport vs. Tilson case, in which an independent contractor was deemed not to be an 'employee' after all.
(Feb 1, 2010 in IR35 )
All quiet on the IR35 front? Contractors warned against complacency
IR35 may have been hibernating for the last few years, but leading tax experts are warning contractors to remain vigilant.
(Jan 14, 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 )
Car valeters deemed to be 'employees' in recent employment status case
A recent case further highlights the different approaches used in determining employment status when considering employment rights as opposed to tax.
(Nov 13, 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 )
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 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 - 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 )
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 )
