IR35 | AccountingWEB

IR35

I've been looking, without success, to find info regarding penalties if a small business "employs" part-time workers for a just few hours each week to man reception (or do Admin, filing, cleaning,

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

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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

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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

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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

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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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