Articles

Supreme Court decision in PGMOL – Key lessons

The key lessons from the Supreme Court case judgment of 16th September 2024, remitting the decision back down to First-tier Tribunal.

Relief as IR35 Shield Swiftly Closes HMRC IR35 Investigation

A long-time client turned to IR35 Shield for representation in an HMRC investigation, and within months the investigation was closed with no tax bill.

Firms and recruiters misusing "Inside IR35" risk exposure from rogue umbrella companies

Wrongly used, the words "Inside IR35" can open the door to a legislative loophole leading to huge agency balance sheet exposure and risk of criminal sanctions

HMRC IR35 CEST Tool – 10 key concerns

Until CEST is provably fixed, we don't recommend firms risk losing their businesses by using CEST. Find out the top 10 reasons why.

Off-payroll working: Offsets issue being fixed with retrospective effect

A fix to the "IR35 Reforms" Off-payroll legislation is to apply retrospectively to engagements from 06 April 2017

S & L Barnes Limited v HMRC and matters of contractual construction

An IR35 case brought by S & L Barnes Limited was upheld by the FTT, raising questions around construction of the hypothetical contract

IR35 changes cancelled. How does the latest announcement affect you?

On Monday 17th October 2022, the new Chancellor, Jeremy Hunt, announced that he intends to cancel the repeal of the Off-payroll working reforms.

IR35 changes again. How does it affect you?

On Friday, 23 September 2022, the new Chancellor, Kwasi Kwarteng, announced that he intends to repeal the Off-payroll working reforms from April 2023. Find out how it affects you.

Off-payroll (IR35) and the Small Companies Exemption - Explained

Small firms, particularly consultancies, who have mastered the legislative nuances and differences between the IR35 and Off-payroll working legislation have a competitive advantage over their larger competitors.

IR35 survey sees rise in assessments whilst trust in HMRC’s CEST tools falls

More findings from The IR35 Impact Survey has shown a significant rise in the number of contractors now being assessed.