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Despite fielding three barristers in their fourth attempt to win the IR35 appeal by Atholl House Productions Limited involving broadcaster Kaye Adams, HMRC has failed again to prove they were correct in claiming her engagements with the BBC were caught by the Intermediaries Legislation. The fourth decision released by Judge Tony Beare on 29 … Read more

Once you have decided that the best trading option for the current stage of your contracting career is a limited company, then choosing a specialist contractor accountant is the next step. It is also a hugely important one, as a good accountant can save you many times your accounting fees by efficiently managing … Read more

Interested in the IR35 court cases? We list every single one here. The Intermediaries Legislation is Chapter 8 of ITEPA, enacted in April 2000. This is commonly referred to as “IR35”, but confusingly “IR35 status” is also used to refer to whether someone is considered a “deemed employee” based on applying employment status … Read more

The UK Government has tabled new laws from 1 January 2024, which aim to simplify the issues around holiday pay calculation and accrual for ‘irregular hours workers’ and ‘part-year workers’ on permanent contracts. The new provisions in The Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023 mean that for these workers, the … Read more

Crawford Temple is CEO of Professional Passport, the UK’s largest independent assessor of payment intermediary compliance. He claims HMRC must be held accountable for umbrella compliance failures The head of HMRC, Jim Harra, is set to face tough questioning from the Public Accounts Committee next month over the lack of progress on tackling … Read more

A survey conducted by ContractorCalculator has uncovered alarming levels of non-compliance and a lack of worker protections within the umbrella industry. The findings paint a bleak picture of systemic abuse, neglect and confusion around umbrella working. The survey found that most contractors are forced into umbrellas against their will, with restricted choices and … Read more

As a contractor or freelancer, you may have worked under an umbrella company at some point. Umbrellas hire contractors as employees and pay them, while also handling taxes, NI, pensions, and other administrative tasks. Recent government reports have uncovered many problems with umbrella companies, from non-compliance with regulations to workers receiving less pay than expected. … Read more

For the last 23 years, successive Governments have allowed the Treasury and HMRC to design and launch legislative “tax cluster bombs” to take out a perceived threat to the Exchequer—namely, the self-employed. This legislative arsenal sneaked into Parliament, was labelled with questionable impact statements, and was waved through by MPs under the rhetoric of fairness. … Read more

  An understanding of the types of contracts between clients, agencies and contractors and employees is vital for contractors and hiring firms to be able to determine whether they are working inside or outside of IR35 or Off-payroll working. Where contractors are working for clients that are small, defined by the Companies Act 2006, the … Read more