IR35

Proper financial management for you, unacceptable tax avoidance for me?

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.

Ian Hyde

Kevin Barrow

The Court of Appeal has recently interpreted the MSC legislation more widely than expected, paving the way for HMRC to target arrangements previously thought to be low risk, as Kevin Barrow and Ian Hyde (Osborne Clarke) explain.

Rob Woodward

Dawn Register

Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.

David Smith

HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.

Liz Wilson

It is difficult to discern any guiding principles on the application of the IR35 rules from these two latest cases, writes Liz Wilson (Squire Patton Boggs).

Peter Vaines

Peter Vaines (Field Court Tax Chambers) considers the tribunal decision in Ackroyd and asks, are we sure that something has not gone wrong here?

Caroline Harwood

Susan Ball

HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.

Mark Groom

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

HMRC is seeking views until 30 September 2015 on options for making the intermediaries legislation more effective.

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