Tag: IR35

IR35 Cases

Written by Tony Shackleford on January 30, 2023.

Recently there have been several high profile IR35 tax appeals / cases featuring Sky personalities. The facts relating to the cases have been similar but the tribunals decisions have been variable....

IR35

UK Government Mini Budget

Written by Tony Shackleford on September 23, 2022.

The principal proposals announced by the Chancellor in his recent mini budget are as follows: Both employers and employees National Insurance rates will reduce by 1.25% from 6 November 2022. This is...

IR35, Mini budget

IR35 Rules Relating to Employment Status

Written by Tony Shackleford on August 31, 2021.

The Department of Works and Pensions (DWP)as recently published its annual report and accounts. These included an item of expenditure for £87.9m paid to HMRC in tax year 20/21. The payment was in respect...

CEST, IR35

IR35 Rules When Working For An Overseas Client

Written by Tony Shackleford on May 5, 2021.

HMRC recently clarified the IR35 rules as the relate to companies whose client is a wholly overseas business. A wholly overseas business is one which has no UK connection immediate prior to the start...

IR35, Overseas clients IR35

Private Sector IR35 Changes

Written by Tony Shackleford on July 6, 2020.

Reforms to the off-payroll working rules ( IR35 rules) , which will see them extended to the private sector next year, are to go ahead as planned. The changes will come into effect on 6 April 2021.

IR35, Off payroll working