IR35 campaigners have welcomed changes made by the Inland Revenue in the way it assesses whether someone is genuinely self-employed -- a move that could mark a thawing in relations between IT ...

The High Court carrying out the judicial review into IR35 has declared that the controversial statute that attempts to reclassify self-employed contractors as employees for tax purposes will stand.

In 2000, IR35 was given legislative effect and essentially curbed the use of PSCs for tax avoidance. It re-entered the limelight again recently when an association of contractors asked the courts for ...

12 months from now, IR35 will be introduced into the private sector, two years after it was first implemented in the public sector. The over-complicated legislation has not been completely ironed out ...

IR35 has not been an issue for me, as many of the qualifiers which would bring me inside IR35 do not apply. This could, of course, change in the future.

Like a classic Shakespearean drama, the IR35 story is both long and complicated. Act III is due to start, again, on 6 April 2021. Once more unto the breach, dear friends, once more. 1) What is ...

A series of high-profile tax payments from government departments this summer has highlighted that the transition to IR35 compliance is far from over for the public sector, despite new ...

Initially created in March 2017, the CEST tool was updated in November 2019 ahead of the private sector IR35 launch in April. Both before and after the November update, CEST faced criticism from ...

Where the arrangements fall “within IR35”, the intermediary is treated as being the individual’s employer and is required to account to HMRC for income tax and employee’s National ...

IR35 tax changes have been in place for a number of months now and the impacts of how the alterations are affecting contractors have been examined. Recent research on this has highlighted how the ...

A recent government report on IR35 revealed that £4.2bn in extra tax was generated since the reforms, but experts have warned that the impact “has been continually downplayed.” The off ...

The so called IR35 legislation was introduced in 1999 to deal with discrepancies in tax treatment between employees and individuals who provide their services via a personal services company, ...