News, tribunal outcomes, and expert commentary relating to IR35 legislation and its impact on the interim market.
The Check Employment Status Tool supplied on line by HMRC has been unchanged since 2017 when the current body of regulation was brought into play for the ‘benefit’ of the public sector. The private and third sectors followed in later years. A long awaited update has now been implemented to largely underwhelming response from the […]
Last month, HMRC produced its report on how well the change to IR35 had gone, initiated in 2021. Unsurprisingly, the department thinks it has gone well, with not much disruption to the ‘in business on your own account’ sector. Given they are marking their own homework and this is their ‘baby’ of many years standing, […]
Bryan Robson’s appeal against the HMRC ruling on his owed tax from being in business on his own account has been a qualified success at First Tier Tribunal level. The c.130 page Tax Chamber findings issued by tribunal judge Tony Beare were largely in favour of the famous footballer and manager covering tax periods between […]
In recent times, there have been findings from various courts that have impacted on the way that the off payroll (IR35) rules can be interpreted. This summary tries to capture their importance to interim managers and interim executives, adding to the resources available to IIM members. Although the Supreme Court rulings give some guidance, they […]
Let’s start with a couple of definitions: A Lie: to say something that is not true in order to deceive. (Cambridge Dictionary) Legal Definition: the misrepresentation of one or more facts in order to gain a benefit or harm another person, where the actor knows or should know that the misrepresentation will be relied upon […]
This week, Jim Harra, CEO at HMRC, was invited to give evidence to the PAC on a range of topics and first up was IR35. The Parliament Live TV recording can be seen here and the IR35 elements are at the front end of the recording, lasting about 25 minutes. The line of questioning appears […]
Will this lead to fewer freelancer usage ‘bans’ by organisations afraid of the costs of an HMRC intervention and finding that their ‘outside IR35’ status determination is challenged and found to be ‘inside’? The potential impact of the legislation change has been discussed in a recent article in the ‘Freelancer Informer’ and can be found […]
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