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IR35


It is difficult to discern any guiding principles on the application of the IR35 rules from these two latest cases, writes Liz Wilson (Squire Patton Boggs).
 
Peter Vaines (Field Court Tax Chambers) considers the tribunal decision in Ackroyd and asks, are we sure that something has not gone wrong here? 
 

HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

HMRC is seeking views until 30 September 2015 on options for making the intermediaries legislation more effective.

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

Charles Goddard answers a query on fees paid to non-executive directors

Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment

The draft Finance Bill has proposed more measures to tackle false self-employment. Andrew Goodall reports.

Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.

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