IR35

Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a comprehensive and constructive policy to protect both worker’s rights and revenues for the exchequer and the steps taken so far to regulate the industry.

Penny Simmons

Rachel McConnell

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

Hugh Gunson

Guy Bud

Although the guidance provided by the Upper Tribunal in Atholl House is welcome, it serves to re-emphasise the degree of uncertainty created by the IR35 rules.

IR35: HMRC defeated on third limb of Ready Mixed Concrete test

Rebecca Wallis

Stephen Pevsner

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

Mark Ellis James Egert Chris Holmes

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Mutuality of obligation crucial in UT’s reversal of FTT’s IR35 decision.

Philip Gilliland

Stephen Pevsner

Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).

Mark Groom

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

Ian Hyde

Kevin Barrow

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

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