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Do ‘off-payroll’ rules apply?

Q. I am a director of a company whose business is retail. It is a micro business. I am considering providing a consultancy service where I audit a service which is provided to the public. A company is interested in hiring me for this purpos...

The phoenix must die

The practice of ‘phoenixing’ or ‘phoenixism’ involves carrying on the same business or trade successively through a series of limited liability entities (usually companies) where each becomes insolvent in turn. Each time this happ...

HMRC cannot be trusted to solve IR35

The recent press regarding IR35 and specifically IR35 reform in the private sector, has been somewhat disheartening. It is apparent that HMRC cannot be trusted to solve the issues we’re faced with. The Select Committee Hearing regardin...

The 12 reasons you are not getting interviews for contract roles!

Join The CV & Interview Advisors; international speakers and thought-leaders on all things related to winning work in the contract market. Learn the the 12 reasons you are NOT getting interviews when seeking contract work and discove...

Why does there appear to be so few direct contracts?

The general consensus among contractors is that Direct Contract opportunities are few and far between, but with Contract Spy recently announcing that it had found and distributed details of its 10,000th direct IT Contract via its portal, pe...

Income – but not as we know it

Even though a person may have income that they cannot immediately identify, it does not automatically mean that income is taxable and that they are tax evaders. They could, for example have received a gift, loan or legacy etc. This was ex...

How do you solve a problem like IR35?

Latest Tribunal case decision & recent developments show that it’s not as easy as CEST. The recent IR35 Tribunal case which was found in favour of the contractor MCDM; contained some surprising statements. Although surprising as it...

IR35 win highlights failings of legislation

Our attention remains firmly on IR35 following a construction contractor’s (MDCM Ltd) successful appeal in a First Tier Tax Tribunal last week. After concerning reports of The BBC’s and The NHS’ handling of IR35, this contractor...

Think of a number

In a recent First Tier Tax Tribunal hearing, Raju Popat v HMRC, the judge severely criticised HMRC’s raising of discovery assessments and their management of the appeals process. Ms Bray of HMRC’s Fraud Investigation team received ...

BBCs treatment of freelancers discussed in Select Committee Hearing

The Digital, Culture, Media and Sport select committee session on the BBC's use of freelance contracts and presenters' use of personal service companies, with evidence from Liz Kershaw, Kirsty Lang, Paul Lewis and Stuart Linnell, Damian C...

89% of contractors want employment rights if made to work inside IR35

For many years, the vast majority of contractors, and on a larger scale, the UK’s self-employed, have had little desire for employment rights. In 2016, as many as 80% of contractors were satisfied working through their own PSCs, and wi...

Should I be concerned about IR35 changes in my profession?

Q. I’m an IT Project / Programme Manager contractor who is highly concerned about the IR35 changes the government are looking to make in the private sector. I’ve spent a considerable amount of time thinking about the proposed changes an...

To the limit one more time

In conjunction with last week’s Spring Statement the Treasury has launched the consultation document, ‘VAT registration threshold – call for evidence’. The consultation follows the Office of Tax Simplification’s (OTS) 2017 re...