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Putting Humpty back together again

In the children’s nursery rhyme, all the king’s horses and all the king’s men couldn’t put Humpty Dumpty back together again following his fall. Unlike the royal entourage however, HMRC are much more determined to stop fragmentati...

Other than IR35 status, what should you have your contract reviewed for?

The current threat of IR35 in the public sector, combined with the prospect of private sector reform further down the line has understandably put contractors on high alert. Without the power to set their own IR35 status in the public sec...

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...

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...

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...

Spring Statement – Delay in Consultation?

It was no surprise that no announcement would be made in Philip Hammond’s Spring Statement on 13th March regarding further IR35 reform. However, it was widely hoped that the Spring Statement would bring with it the publication of the long...

There’s still time

It’s something that’s easily overlooked but yet is crucial in ensuring that you don’t miss out on fundamental and important tax breaks that can save you tax and leave you with more money in  your pocket – the tax year-end review....