IR35 consultation explained

As with the public authority rules, responsibility for determining the tax status of contractors is to switch from the contractor to the hirer. Tax liability passes to the ‘fee payer’, which, with three exceptions, is the business that contracts with the contractor.

IR35 extension

IR35 – Risk around the corner

The BBC has reported that it believes the IR35 public sector rules are to be extended to the private sector in the budget later this month. Anyone who has followed the path of this controversial tax proposal will not be taken by surprise.

The Winchester case – an IR35 lesson for HMRC if friction to be avoided

Recent reports involving a claim by the contractor Susan Winchester (Ms. W) for holiday pay deserve more analysis. The reports, published by Contractor Calculator (CC) and on the IPSE website, state that Ms W received an out of court settlement on the day of an Employment Tribunal hearing for her claim for unpaid holiday pay based on the fact that she was an agency worker, the claim apparently having been made under the Agency Worker Regulations.