IR35

IR35: HMRC defeated on third limb of Ready Mixed Concrete test

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

Chris Holmes Mark Ellis James Egert

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Mutuality of obligation crucial in UT’s reversal of FTT’s IR35 decision.

Stephen Pevsner

Philip Gilliland

Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).

Mark Groom

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

Ian Hyde

Kevin Barrow

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

David Whiscombe

One minor change has been announced.

Stephen Pevsner

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.