- What is IR35? – the Intermediaries Legislation Explained
The IR35 legislation came into force in April 2000 and despite an overall lack of success, HMRC still pursue many cases each year under IR35 and as a contractor operating through your own company you ignore it at your own peril. So, what’s it all about…
- IR35 Rules Explained – Determining Status: Part 1
Part 1 of a detailed guide on determining your IR35 status.
- IR35 – Determining Status: Part 2
Part 2 of a detailed guide on determining your IR35 status. The article discusses Control, Personal Service and Mutuality of Obligation as important aspects in determining your IR35 status.
- ESM3145 – How to calculate the deemed payment
A step by step guide explaining how the deemed salary is calculated.
- IR35 Reviews – Why have your contract reviewed?
What are the benefits of having your contract independently reviewed.
- Despite Four IR35 Victories, Forewarned is Still Forearmed
This article considers in more detail the four Tribunal judgements handed down this year so far – all resounding victories for the freelancers in question. To recap, the cases were MBF Design Services Ltd (decision handed down in January); ECR Consulting Ltd (May); Marlen Ltd (June); Primary Path Ltd (July). In each case the enquiry lasted a minimum of five years and the average amount of tax and NIC at stake was £50,000.