Oct 05, 2022 How should businesses respond to the recent IR35 announcement? By Philip Swinburn Nigel Doran Jeremy McCallum The recent announcement at the “mini-Budget” to reverse the changes to the IR35 rules bring the legislation back to where it was before 6...
Sep 23, 2022 Reversal of changes to off-payroll worker rules (IR35) By Philip Swinburn The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...
Feb 26, 2021 Why the Uber case does not (yet) affect how drivers are taxed By Philip Swinburn The Supreme Court has ruled that Uber drivers are “workers”, and so are entitled to certain rights under employment law. This article...
Mar 18, 2020 IR35 reform delayed By Philip Swinburn Last night the Chief Treasury Secretary announced that the long awaited Off-Payroll Worker (IR35) tax reforms would be delayed by one...
Dec 09, 2019 A "mutuality of obligation" remains assumed in the updated HMRC CEST tool By Philip Swinburn Last week HMRC updated the CEST tool; an online tool used to determine whether HMRC will treat individuals as employed or self-employed...
Aug 28, 2019 Blanket enquiries - HMRC turns up the heat on contractors By Philip Swinburn The Financial Times has reported that almost 1,500 contractors who provide services to GSK have received letters from HMRC querying their...
Aug 06, 2019 Rolling the dice with IR35 By Macfarlanes Emotions run high when playing Monopoly. We have all felt the glory of becoming a property tycoon or the devastation of rolling three...
Jul 23, 2019 Under control? Developments in the IR35 cases By Lucy Urwin Earlier this month, the Upper Tribunal heard an appeal against the First-tier Tribunal’s (FTT's) 2018 decision that former Look North...
Jul 11, 2019 IR35 changes loom large over businesses as draft legislation published By Philip Swinburn Lewin Higgins-Green From 6 April 2020, employers engaging contractors through personal service companies (PSCs) will be responsible for determining whether...
May 30, 2019 IR35, easy as 1, 2, 3... 4...? By Philip Swinburn Most businesses will be aware of the upcoming change in relation to individuals engaged for services via a personal services company. You...
May 13, 2019 When is a "Personal Service Company" a "Managed Service Company"? By Lewin Higgins-Green Contractors providing services to businesses often do so through their own limited company, commonly referred to as a Personal Service...