IR35

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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Ladies and gentlemen, 

I`ve been trying for the past few weeks to get myself informed about the effects of the Onshore Employment Intermediaries Act. See here:

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Scenario:

Sole trader dentist sells business to acquiring dentistry business.

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I am currently employed as a financial controller with a small group of companies, however I have intimated to my employer that I would like to make a return to practice.

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I have a client who is a contractor. He has had a contract extended from one of his clients, the duration of this contract would now be 2 years in total.

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I should be grateful if anyone can confirm whether the entry in step 6 in the IR35 calculation is before or after the Employers Allowance

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As NHS executives face investigation for being paid off payroll, an expert has said that it is the "tip of an iceberg" in the public sector amid widespread ignoring of contractor tax rules.

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Two years ago HMRC announced a new approach to IR35 to improve the administration of the contractors' tax.

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So the House of Lords select committee has reported on personal service companies.

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