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.
HMRC’s Contract Review Service – a no-win situation?
New HMRC IR35 guidance contains a section dedicated to the IR35 'Contract Review Service'. Here an expert considers whether using the service still carries significant risk.
If the number of status enquiries is so low, why bother taking out IR35 protection?
There has been a startling drop in IR35 status enquiries in recent years. With this in mind, why should contractors bother taking out contract reviews and IR35 insurance protection?
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.
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?