Why re-reviews are needed to maintain your reasonable care obligation
Whilst many organisations are just coming to terms with the impact of IR35 in the Private Sector, following the delayed implementation date of 6th April 2021, it should be recognised that the IR35 obligations haven’t ended and all public sector authorities and medium to large private sector organisations have an ongoing obligation to demonstrate reasonable […]
Northern Light Solutions Limited v HMRC (2021)
The Northern Light case – confined to history, despite being reported in June 2021! The recent IR35 appeal case of Northern Light Solutions Limited v HMRC (2021), heard in the Upper Tax Tribunal, once again highlights the difficulties with understanding and applying these tax rules effectively. Employment tax status is a complex area, based on […]
Response to the IR35 Changes
April 2021 saw the much-anticipated roll out of the IR35 changes into the private sector. Whilst there had been a significant lead time for end hirers and their supply chain to make adequate preparations there was still a large proportion of the market that was not ready for the changes or rushed in place inadequate processes […]
Sole Trader Vs Limited Company – What’s the difference?
Unsure what the differences are between a sole trader and a limited company when it comes to employment status?To help answer this question, our infographic explores the different rules that apply to sole traders and limited companies. We also explore the risk to businesses if legislation is not complied with.
Does IR35 apply to sole traders?
In a word, no…however… Background to IR35IR35 was introduced in 2000 with the aim of attempting to identify what HMRC defined as ‘disguised employees’ i.e. those that work through an intermediary (most commonly their own limited company or partnership), providing services to a client however the relationship that exists is more comparable to that of an employer/employee as opposed to that of a […]
Brookson Legal VS HMRC’s CEST Tool
With the private sector legislation now in effect, we look at the IR35 audits completed by Brookson Legal and the CEST tool and compare the results.
Key talking points: Preparing for the IR35 legislation change
With the upcoming changes to IR35 on the horizon, we have been inundated with questions on how this will affect each area of the supply chain and what actions need to be taken. To give further clarity and answer some of the recurring questions, we have pulled together key talking points and provided the answers. […]
Warning: Agency partners regarding provision of IR35 support services
We are noticing a worrying trend in recruitment agencies offering an IR35 review / Status Determination Statement (SDS) production service to their clients. In our view, recruiters should avoid this activity or at least think very carefully about their processes to ensure the associated risks are managed. Typically, the service involves the agency procuring an […]
Supply chain compliance – What this means for your business?
The new IR35 regulations set to come in on April 6th put the emphasis on the end client to make the right determination for contractors they work with. But it’s not simply a case of issuing a Status Determination Statement (SDS) and continuing as usual. There must be communication throughout the supply chain with every […]
My contractors have their SDS, what’s next?
Ensuring all of the contractors you’re working with have their Status Determination Statements (SDSs) prior to the new IR35 rules coming in on April 6th will ensure projects continue to run smoothly. But IR35 is not a one-time thing that you can tick off your list and forget about. It’s a whole new set of […]