IR35

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.

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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.

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Hi All,

 

We have a situation where a director/shareholder is in in business with 3 other directors/shareholders each holding 33% of Company A. 

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A veteran IT contractor won a partial victory against HMRC in an unusual split decision over IR35 tax status.

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So whatever happened to IR35? A question that we have had to ask at intervals ever since the enactment of that sorry piece of legislation, explains Simon Sweetman.

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The official face of HMRC in recent years has attracted media attention for channelling her fees through a personal services company. 

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The Department of Health has apologised for misleading the opposition about paying senior figures via limited companies to help them avoid income tax.

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Danny Alexander has ordered a review of the tax affairs of top civil servants after BBC Newsnight foun

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A upper tier tribunal ruling has clarified the employment status of agency workers and confirmed the importance of substitution as a sign that personal services are not being supplied.

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During the deliberations of the OTS Small Business Advisory group earlier this year, quite a lot of time was taken up by IR35, reports Simon Sw

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