IR35

Tom Wallace

Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.

Tom Wallace

Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.

Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.

Georgia Hicks

As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.

Penny Simmons

Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.

John Chaplin

Rob Woodward

John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures.

Rebecca Seeley Harris

What can be gleaned from the Court of Appeal's recent judgment?

Rebecca Seeley Harris

Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a comprehensive and constructive policy to protect both worker’s rights and revenues for the exchequer and the steps taken so far to regulate the industry.

Penny Simmons

Rachel McConnell

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

Hugh Gunson

Guy Bud

Although the guidance provided by the Upper Tribunal in Atholl House is welcome, it serves to re-emphasise the degree of uncertainty created by the IR35 rules.

Go to page of 5