IR35 | AccountingWEB


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.


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


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


I have a client who is UK resident having just returned from overseas.

She is about to start working as a contractor for an EU company who will be her only client.


A leading tax expert called for clarity over the rationale behind IR35 yesterday, as a Lords committee’s call to re-examine the “longer term case” for combining taxes on income and NICs was bac


Having identified that small business taxes act as an incentive for incorporation, the House of Lords personal services companies (PSC) committee said the government should consider combining i


OK, so I am familiar with the changes introduced by HMRC for directors who charge the company of which they are a director via a personal service company.  Although when I say familiar, a lot of it


HMRC has published new 

My client is a UK based limited company with his sole director who owns 100% share of the company. The company has no other employees.