IR35

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

One minor change has been announced.

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.

Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.