IR35 | AccountingWEB


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.


My client has just setup his own service company and is working through it as an IT contractor.


I have a new client who has forwarded a contract sent to him for signing by an intermediary. Client is new one man ltd co who will contract to intermediary.


Contractors and their tax advisers have been on tenderhooks since last week in anticipation of tax announcements around the use of “


IR35’s totemic role in government anti-avoidance strategies came to the fore in today’s autumn statement as Chancellor George Osborne announced his intention to raise an extra £9bn over the next fi


A leading tax expert told peers reviewing the controversial IR35 legislation that its original design, based on contract by contract policing, was “innately clumsy”.