IR35

Mark Groom

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.

Ian Hyde

Kevin Barrow

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...

David Whiscombe

One minor change has been announced.

Stephen Pevsner

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.

Colin Ben-Nathan

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

Rob Woodward

Dawn Register

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.

Constantine Christofi

Adam Craggs

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

David Smith

Richard Johnson

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.