Rebecca Seeley Harris
Member Since: 12th Oct 2010
Columnist
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Rebecca is the UK's most prominent thought leader and leading expert in ‘employment status’ including IR35, off-payroll working and the law involving independent contractors and the self-employed for the purposes of tax and employment law. Rebecca has run her own consultancy for the past 20 years covering all employment status issues such as off-payroll in the private and public sector, otherwise known as IR35, s.44 and any issues affecting the self-employed and personal service companies. Rebecca has also just launched a subscription service for updates on employment status: https://www.estupdate.co.uk
Rebecca was also seconded to the Office of Tax Simplification (an independent body of HM Treasury) as a Senior Policy Adviser to advise the government on employment and tax status. She was part of a small team of experts who drafted the Employment Status Review 2015, she then continued to advise on the review of Small Company Taxation leading on the taxation of nano companies and the self-employed. As a result of that review, Rebecca developed the concept of SEPA, providing a vehicle to the self-employed to be able to protect the family home. Rebecca was also a representative on the Cross Government Working Group on Employment Status and has most recently published the review into the taxation of the Gig Economy.
I am a member of the Tax Faculty of the ICAEW and a keen contributor to various professional journals and websites including AccountingWeb, Tax Journal, Taxation Magazine and Contractor UK. I present at conferences and host seminars on employment status and off-payroll.
To call Rebecca: 07967 634415 or email [email protected]
Employment Status & IR35 expert Re Legal Consulting Ltd
15th Feb 2024
Chiles’s IR35 case could stretch to second decade
In 2022, Adrian Chiles won his IR35 tax case against HMRC, which was pursuing him for £1.7m in income tax and national insurance...
HMRC & policy
9th Feb 2024
CEST tool update spotlights more IR35 cases
HMRC’s Check Employment Status for Tax (CEST) tool has recently been moved onto the Ocelot platform, in October 2023. This is apparently to...
Personal tax
6th Feb 2024
Umbrella company tripped up by travel expenses
The upper tribunal (UT) has agreed with the first tier tribunal (FTT) that Exchequer Solutions Limited (ESL) is liable for £11m in national...
Business tax
30th Jan 2024
Umbrella company’s argument was not waterproof
This case – Easyway Umbrella Ltd vs HMRC [2023] EWHC 3368 (Admin) – concerning an umbrella company called Easyway Umbrella Ltd, apparently...
HMRC & policy
16th Jan 2024
IR35 set-off changes to address double taxation
On 27 April 2023, HMRC published its consultation on the Off-payroll working (IR35) – calculation of PAYE liability in cases of non-...
Personal tax
19th Dec 2023
Lessons from TV stars navigating the IR35 maze
I have spent many hours looking at employment status case law over the last week. Firstly, Atholl House or the Kaye Adams case and then...
Personal tax
14th Dec 2023
HMRC scores £300k IR35 win in sports pundit case
Hot on the heels of Atholl House , or the Kaye Adams case as it has become known, is another IR35 case. This one concerns Sky Sports pundit...
HMRC & policy
13th Dec 2023
Deliveroo riders are not workers
Deliveroo riders have become a well-known sight these days delivering takeaways to homes and offices. They are historically self-employed...
Business tax
14th Feb 2023
Effect of associate dentists’ status start to bite
For many years there has been an informal agreement with HMRC that associate dentists can be treated as self-employed. The agreement was...
HMRC & policy
20th Jan 2023
Rugby star turned Sky pundit wins £695k IR35 appeal
The first-tier tribunal heard another case [TC08697] involving a Sky TV presenter and IR35 but this time the presenter, or should I say...
Personal tax