The government’s attempt to deflect criticism of senior civil servants using personal services companies to avoid tax symbolises why the UK tax system is so chronically complex.
HMRC has issued a consultation paper setting out proposals to tighten IR35 compliance by requiring organisations engaging “controlling persons” through personal services companies to deduct income
Simon Sweetman picks his way through the controversy surrounding the new IR35 business entity tests.
Some of the people closest to the IR35 improvement project have been trying to soothe angry reactions to the publication of HMRC’s pilot business entity tests.
HMRC has begun the process of overhauling its operation of the IR35 regime for personal services companies with new guidance that sets out some basic risk factors that will affect a contractor’s ch
An acquaintance having reached 65, was retired by his large plc employer a few years ago. Unfortunately, they swiftly discovered that his specialized engineering skills were something they could n
Personal services companies in the civil service were the lead item on last night’s ‘Newsnight’, 13 years after the notorious IR35 press release was first issued.
After several weeks of debate and backroom lobbying, HMRC is due to release a “business entities test” to help personal services companies assess their risk of being caught by IR35 rules.
I am the bookkeeper of a small family run business. We have 4 employees, of which 2 are directors. We pay a company that does our sales work for us, on a commission basis.
We have a situation where a director/shareholder is in in business with 3 other directors/shareholders each holding 33% of Company A.