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.


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


The Professional Contractors Group (PCG) has


Since composite companies were abolished have you gained more clients and do more clients comply with IR35.At the time of composite companies teachers and nurses thought they did not have to compy

As the countdown continues until the legislation goes live in Blighty, Jon Wilcox takes a look over what the implementation of the AWR means.


In their successful case against Autoclenz, car valets won convinced the Supreme Court they were not self-employed and helped set a new precedent that working practices could trump contract ter


First Tier Tribunal judge Edward Sadler disagreed with HMRC’s assessment of an IT contractor’s employment status and upheld his appeal in the Primary Path v HMRC case (TC 01306) last month.


Does the appointment of a second, minority shareholding, director circumvent the IR35 problem?  Is this a recognised way of getting round it?


a new client has a practicing certificate from the law society but works mainly for one solicitor - should be subject to IR35 or as he holds his own certificate can he hold himself out as practicng


In July’s TAXtv episode Giles Mooney and Tim Good from examine the implications of the contracto