HMRC’s Hiring Surge: 5,000 New IR35 Investigators
In line with the government’s commitment to crack down on tax evasion and ensure compliance with UK tax laws, HMRC is set to hire 5,000 new investigators throughout the current government term. This significant recruitment drive, aimed at strengthening the HMRC’s investigative arm, will play a key role in identifying, investigating, and penalising tax fraud […]
Brookson Legal Responds to PGMOL vs HMRC: Supreme Court Sends IR35 Case Back to Tribunal
In a crucial decision, the Supreme Court has remitted the long-running case between Professional Game Match Officials Limited (PGMOL) and HM Revenue & Customs (HMRC) back to the Upper Tribunal for further consideration. The case, which centres around the employment status of football referees under the IR35 tax legislation, marks a pivotal moment for businesses […]
Supreme Court’s Landmark Ruling on Employment Status of PGMOL Part-Time Football Referees: A Closer Look at Mutuality of Obligations and Control
The long-awaited judgment from the Supreme Court on the employment status for tax purposes of part-time football referees in the Professional Game Match Officials Limited’s (PGMOL) appeal against HMRC was published on 16th September 2024. The Supreme Court ratified the Court of Appeal’s conclusion on mutuality of obligations and control, which are key considerations when […]
Understanding the Supply Chain Risk for End Hirers whilst highlighting the Benefits of a Compliant Fee Payer Mechanism
In today’s complex labour market, end hirers must navigate various risks associated with their supply chains, particularly when engaging contractors. One of the critical elements in this process is the role of the fee payer. Understanding the responsibilities and risks associated with being a fee payer, and implementing a compliant mechanism, can significantly reduce potential […]
Concerns about using the CEST Tool
In recent years, many businesses have increasingly relied on the CEST (Check Employment Status for Tax) tool to determine the IR35 status of their contractors. While the CEST tool might seem like a convenient and straightforward solution, there are significant reasons why it should not be used as the primary method for IR35 assessments: Significant […]
The Offset Rule: What Recruiters And Contractors Need To Know
How Will the Offset Rule Affect Recruiters and Contractors? Starting April 2024, a significant change to the off-payroll working rules (IR35) will be introduced. This new offset mechanism aims to prevent double taxation and make working with independent contractors more attractive for recruiters. What Is IR35? Since the IR35 rules were updated in 2017 and […]
Ensuring IR35 Compliance: Risk that your business needs to be aware of
One of the most crucial aspects of maintaining IR35 compliance is ensuring that your business takes direct responsibility for its processes. Outsourcing IR35 compliance to agencies or workers does not demonstrate reasonable care and places your business at substantial risk. If HMRC questions your IR35 process, stating that you delegate this responsibility and merely sign […]
Your Director’s Salary 25/26 – Everything you need to know
Everything you need to know about your directors salary for 2025/2026.
Understanding the IR35 Changes: A Guide for end-hirers
As of April 6th, 2024, significant changes to the off-payroll (“IR35”) legislation have come into effect, reshaping the landscape for contractors and clients alike. Pre-April 2024 Challenges: Before these changes, HMRC’s ability to challenge Outside IR35 determinations posed significant risks for recruiters and end clients. If HMRC successfully challenged an outside IR35 determination, clients could […]
Reflecting on Three Years of IR35 in the Private Sector
Delving into the workings of IR35’s journey in the private sector over the past three years reveals a tapestry woven with challenges, adaptations, and regulatory evolution. From its debut in 2021 to the latest developments in 2023, IR35 in the private sector has left an indelible mark on how businesses engage with contractors and navigate […]