business entity tests

HMRC is to withdraw the business entity tests (BETs) intended to help taxpayers assess whether they might be caught by the IR35 legislation, after a review conducted by the IR35 Forum found tha

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Business entity tests intended to help taxpayers assess whether they might be caught by the IR35 intermediaries legislation are not working, according to a focus group of tax professionals.

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Simon Sweetman picks his way through the controversy surrounding the new IR35 business entity tests.

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Some of the people closest to the IR35 improvement project have been trying to soothe angry reactions to the publication of HMRC’s pilot business entity tests.

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HMRC has begun the process of overhauling its operation of the IR35 regime for personal services companies with new guidance that sets out some basic risk factors that will affect a contractor’s ch

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