IR35

There is an exclusion from qualifying for the Employment Allowance, set out in s.2(4) N

4

Those hoping for a significant overhaul to the IR35 regime will be disappointed by today’s publication of an

A group representing self-employed taxpayers has called for a full merger of income tax and national insurance contributions and suggested the creation of a new “freelancer limited company” str

14

IR35 creates uncertainty around contractors’ tax status, according to a survey of AccountingWEB members, with 58% of respondents indicating that clients found determining employment status to b

3

The Office of Tax Simplification is seeking views on where the complexities lie in determining someone’s employment status for tax purposes.

HMRC has published a further reminder that personal service companies and other intermediaries who have operated an IR35 concession to delay making a final return and payment for 2013/14 have u

With more than 300 responses collected so far, AccountingWEB’s

2

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

6

The protection of limited liability is the most commonly cited reason for incorporating a business, according to research conducted by Ipsos MORI for HMRC that may be seen to add weight to call

7

Pages