business entity tests

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.


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


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.


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