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Corbyn critical of short-term contract engagers

Speaking at the recent Trade Union Congress, Labour leader Jeremy Corbyn criticised the thousands of UK companies which engage workers on short-term contracts, arguing that temporary work is a “source of continuous worry and insecurity for millions of people”. He also state...

Contracts Stipulate 100% Liability for IR35

The recent changes to IR35 and employment status have resulted in the insertion of some new and sometimes odd contractual clauses.One of the latest changes which seems to be adopted by many agencies is a clause which states that a Personal Service Company (PSC) contractor m...

Contractors resilient amid recent IR35 changes and rumoured reform

As our sector gets to grips with public sector IR35 reform and anticipates the somewhat inevitable confirmation of private sector changes, you could forgive the UK’s 2million contractors for any pessimism they might voice surrounding their futures.Recent and potentially inc...

Serial wind-ups will pay dividends

In April 2016, legislation was introduced to counter the practice of opening and closing companies at regular intervals and to prevent shareholders of close companies from escaping an Income Tax charge on the final distribution of company assets. In the vast majority of one-man...

Government Projects start to suffer consequences of Public Sector IR35 Reform

It was not so much a matter of if, but when the changes to IR35 in the Public Sector (introduced in April 2016) would be felt by those Government bodies undertaking major projects and who previously engaged contractors by the droves, due to the flexibility and specialist skills...

Dressing up loans won’t work

HMRC is aware of claims to avoid the 2019 loan charge on disguised remuneration being made by promoters of tax avoidance schemes, and warns that these do not work. Last month the Revenue published Spotlight 39 to explain its rationale.Participants of tax avoidance schemes t...

Risk-based penalties to continue

HMRC has again reviewed the effectiveness of the risk-based approach to late filing PAYE penalties and have decided to continue this approach for the tax year beginning 6 April 2017.This means that late filing penalties will continue to be reviewed on a risk-assessed basis ...

IR35 Enquiries Update

The controversy created by the introduction of the public sector rules in April this year, could have understandably led many to believe that IR35 enquiries in the private sector had taken a bit of a back seat. This however seems not to be the case at all, and Qdos Contractor h...

What is the meaning of MOO & is it still relevant?

Mutuality of Obligation (MOO) seems to be the black sheep of the three key status tests. It’s ambiguity and HMRC’s attempt to diminish its importance, leads many to question whether it’s worth consideration at all. However, MOO remains a key aspect of a contract of employme...

Holiday Time in the Gig Economy

I would not be surprised if there was a queue of self-employed couriers and drivers lining up to claim employment rights following recent cases brought against Uber, City Sprint, Excel, eCourier and, most lately, Addison Lee Ltd.Chris Gascoigne is the latest gig economy wor...

How Appealing

When a taxpayer is unable to reach agreement with HMRC in a tax dispute and has exhausted all other options, the only course of action is to have their appeal heard before the tax tribunal.For direct tax appeals, including income tax, PAYE tax, corporation tax, capital gain...

IR35 Legal Challenge May Not Happen

In June of this year, Mike Gibson, a former transformation director of Logica and Fujitsu, and now owner of his own company, Ethical Consulting Ltd, launched an appeal for cash donations to mount a legal challenge against the IR35 reforms in the public sector. The crowdfund tar...

Travel Expenses for All

Back in May of this year, the Treasury issued a consultation document, ‘Taxation of employee expenses call for evidence’. This was driven by the Government wanting to understand more about the increasing number of claims for non-reimbursed travel expenses made by i...