IR35

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

1

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

1

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

Details of the real-time information (RTI) penalties to be phased in during the current tax year are set out in HMRC’s

With your help, AccountingWEB is preparing to tackle the thorny issue of IR35 in a campaign supported by FreeAgent and other concerned specialists within the

21

The government has launched a review of employment to determine whether the employment status of up to a million workers could be strengthened.

4

Pages