Employment status: IR35 – the elephant in the room

Will Clayton analyses April’s changes to the off-payroll working rules, which have been described as the biggest shake-up of contracting in 20 years End-user clients or other ‘fee-payers’ of individual contractors will have to do something they have not legally been required to do before: undertake detailed assessments to determine whether each contractor is caught …
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Employment status: IR35 – tax tribunal broadcasts welcome message for TV presenters

Ahead of the reform of IR35, two recent decisions have highlighted problems with HMRC’s online tool for determining whether someone should be taxed as a worker or employee. Louise Mason reports ‘The determining factor in both cases was the manner in which the individuals had conducted their career generally, an issue not currently addressed by …
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