With the Government’s planned reforms to the way IR35 is operated in the public sector set to go ahead as planned from April 2017, we asked a leading IR35 expert to help explain what the changes mean for contractors in reality.

The standout measure announced during Budget 2016 was placing the burden of enforcing IR35 onto public sector bodies themselves and/or recruiters. Here we look at how this proposed change will affect limited company contractors from April 2017 onwards.

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 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.