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.


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. 


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


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.


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


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