05 Oct, 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...
23 Sep, 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...
26 Feb, 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...
18 Mar, 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...
09 Dec, 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...
11 Jul, 2019 IR35 changes loom large over businesses as draft legislation published By Philip Swinburn From 6 April 2020, employers engaging contractors through personal service companies (PSCs) will be responsible for determining whether...