I thought you may be interested in this story I found on MSN regarding IR35: Budget to close tax loophole which disguises employees as freelancers: https://bit.ly/1RZho2f Unfortunately, I was unable to contact Sam Lister ahead …
Mr Sandford was a service engineer for Slush Puppie Limited (SPL). From 2001 to March 2007 the individual had always considered himself to be self-employed and paid tax on that basis. However; when his engagement ceased, the individual’s tax …
A recent Employment Appeal Tribunal case was of interest for tax purposes as it considered whether an individual was employed or self-employed in fairly unusual circumstances, as well as a related legal point on whether illegality …
Following a review of the effectiveness of the IR35 rules, there is to be new guidance from HMRC including what is described as 12 business entity tests. Points are allocated to each test and if a contractor scores …
A recent First-tier Tribunal case was unusual in that HMRC were arguing for self-employment, whereas they would normally take cases to Tribunal arguing against self-employment, due to the extra National Insurance costs and less relief for …