If you engage workers via third parties, including the workers own limited company, have you reviewed how the workers are ultimately engaged and if the changes to the IR35 off-payroll legislation, which came into effect from 6 April 2021, affect your business’s tax compliance responsibilities? HMRC has already started contacting various businesses to check they […]
At a time when we are awaiting the introduction of IR35 reform in the private sector and improvements to HMRC’s online CEST tool, intended to provide guidance to those required to make a decision on IR35, the recent IR35 cases heard at the tribunals will have had the opposite effect to that desired by HMRC. […]
The start of a new year is often a time of reflection and with the impending reform of IR35 (off-payroll working) rules in April 2020, this is a good time to reflect on recent IR35 tribunal cases to highlight the importance of the client/contractor coming to its own decision on whether IR35 applies to a […]
Following the reform to IR35 in the public sector in April 2017, it was almost inevitable that we would see such reform in the private sector at some stage in the future. The recent Budget has confirmed that date to be April 2020.