IR35 | AccountingWEB


We have a consultant working around 4 days a week for the company which generates 85% of his income (he has a limited company paying minimum salary and max dividends).  



Abolishing IR35 would cost the taxpayer £550m; more than the cost of continuing to maintain it, according to


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,


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


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


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


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