IR35 Rules

Gary Lineker has successfully won his battle with HMRC over a £4.9 tax bill. But what, in anything, does the ruling mean for contractors, when – in the end – IR35 wasn’t even at the core of the case?

New official figures show that the Treasury expects to generate £1.5bn per year from IR35-related tax. This is double the previous estimate.

A leading contractor site has called for lawmakers to urgently fix flaws in the Off Payroll legislation, or ditch the reforms altogether.

HMRC has been forced to abandon a three-year tax investigation into an engineering contractor’s tax affairs. The taxman pursued the worker for £100,000 despite its CEST employment status tool showing that the contracts fell outside IR35.

One of the most important employment status factors is the mutuality of obligation. Here we explain what ‘MOO’ means in the context of the IR35 legislation.

There is a common misconception that contract duration automatically has a bearing on IR35 status. Here, Martyn Valentine looks at why other factors are more likely to be significant than contract length in determining employment status.

The IR35 reforms (off payroll rules) are set to be repealed in April 2023. We asked IR35 expert Dave Chaplin how the legislative process works, and what contractors and clients should do in advance.

With the IR35 reforms (Off Payroll Rules) to be repealed from 6th April 2023, the surprise and welcome news has raised a number of important questions for contractors.