IR35 Factors, IR35 Compliance, are you caught?

Would student loan boss have been caught by IR35?
Following news that the Student Loans Company boss has been receiving remuneration via his own personal services company, we ask whether this would this have made him a classic target for an IR35 investigation.

Does IR35 apply to sole traders?
Although the Intermediaries Legislation was created to target alleged disguised employment by limited company directors, how are sole traders affected by IR35?

Tax Tribunal hearing deems contractor to be part-caught by IR35
John Spencer, a retired IT specialist, experienced mixed emotions at a recent First Tier Tax Tribunal hearing, where a long-term engagement was deemed to be only partially subject to the IR35 rules.

IR35 Forum - HMRC proposals to target higher risk IR35 targets
The latest IR35 Forum minutes show that advances have been made over how HMRC proposes to more accurately identify IR35 targets in the future.

IR35 raises millions each year from self-certifying contractors
A new Freedom of Information Request reveals that significant sums of tax have been raised from contractors who self certify themselves as being caught by IR35.

Fewer HMRC IR35 status enquiries, but tax yield per case soars
HMRC has released further data showing that the number of IR35 status enquiries has dropped dramatically since the early 2000's, but the tax raised per enquiry in more recent years has increased greatly.

IR35 Forum - HMRC seeks further industry help in improving IR35 administration
The latest IR35 Forum minutes show that HMRC is seeking further feedback from industry stakeholders to help improve the way IR35 is currently administered.

IR35: is it possible to balance the interests of contractors and HMRC?
Marc Morris from 1st Option looks at HMRC's conflict between maximising its tax yield, and encouraging the development of a flexible workforce in the UK.

Startling drop in tax yield from IR35 status enquiries
Data released by HMRC shows that the number of IR35 status reviews has shrunk massively in recent years, as has the amount of tax yielded as a result of such enquiries.

Lib Dem policy paper calls for IR35 to be suspended
A new Liberal Democrat IT policy paper, to be debated at the forthcoming party conference, has called for IR35 to be suspended.

Forum discusses IR35 helpline and HMRC compliance measures
The minutes of the second IR35 Forum meeting have been published, and covered areas such as the IR35 helpline, and how HMRC's compliance units intend to operate in the future.

Supreme Court confirms Autoclenz ruling over sham employment contracts
The UK Supreme Court has upheld an earlier ruling by the Court of Appeal that contract wording cannot determine the employment status of workers, if it doesn't reflect the reality of the working arrangements.

HMRC targeting under further scrutiny following Primary Path Ltd IR35 victory
A tax tribunal has found another contractor to be in business on his own account following an eight year IR35 challenge by HMRC.

HMRC suffers another IR35 defeat - engineering contractor not an employee
In an IR35 defeat for HMRC, a tax tribunal failed to find any evidence that a contract of employment existed between an engineering contractor and his client.

Why was IR35 introduced in the first place?
We look at why the Intermediaries Legislation was created, who it is aimed at, and the problems that complying with IR35 has caused contractors since 2000.