An IR35 expert answers our questions on the ‘Right of Substitution’ – considered to be the most important test in determining employment status. It is also a topic which generates more questions from contractors than almost any other.

Responding to a parliamentary written question, the Treasury has revealed that the direct tax yield from IR35 investigations remains negligible, but is there more to the figures than meets the eye?

HMRC has responded to recommendations made by the IR35 Forum on how IR35 can be better administered in the future. Containing little of real substance, industry reaction has been underwhelming.

HMRC has announced its decision to withdraw the much-criticised IR35 Business Entity Tests (BETs) from April 2015, having established that they have been ‘used very little’, and haven’t fulfilled their intended purpose.

A specialist accountancy firm has reported a surge in demand for IR35 contract reviews by public sector clients following news that dozens of NHS ‘off payroll’ executives could be investigated for failing to provide tax assurances to their departments.

Following publication of HMRC’s new IR35 guide, we asked an industry expert how the guidance compares to the old FAQs, and how specific IR35 issues have been addressed.

Helped by ‘operational experts’ at HMRC, the Government has set out precisely why the abolition of IR35 would cost the Treasury £550m per year.

A House of Lords Select Committee report has called on HMRC to prove how much IR35 actually raises for the Treasury, and slams the current IR35 guidance as “far from satisfactory”. The PCG has called for a suspension of the legislation altogether.