ECR Consulting Contractor v HMRC (2011)
Background Miss Richardson had been in the business of providing software development services to clients since June 1993 after having been made redundant by her previous employer. She made the decision to become self-employed as she did not want the risk of being made redundant again. Since the incorporation of her own Limited Company, ECR […]
Two advantages of being new to contracting
New to contracting If you are new to contracting and trade through a Limited Company you should be aware of two advantages open to you of being registered for VAT under the Flat rate scheme and the potential savings of Employer’s National Insurance contributions, if you qualify under the Regional Employer holiday rules. Most new […]
Novasoft Limited v HMRC (2010)
The case of Novasoft Limited (“Novasoft”) was instrumental in determining that HMRC cannot rely on one or two fundamental indicators of IR35 to determine the employment status of an individual. It is essential for everything to be considered on balance in order to paint an accurate picture of self-employment. This further emphasises that the outcomes […]
Muschett v HM Prison Service (2010)
Mr Muschett was providing services for four months to HM Prison Services through the Agency Brook Street UK Limited. This case was held in the Court of Appeal where Mr Muschett argued that he was an employee of his end client HM Prison Services. The purpose of his employment claim was in order to claim […]
Community Dental Centres Limited v Sultan-Darmon (2010)
In the case of Community Dental Centres Limited v Sultan-Darmon, the Employment Appeal Tribunal solidified what constituted to a fundamental right of substitution. Simultaneously, this case provided valuable guidelines for professionals providing services in the healthcare industry. Dr Sulton-Darmon worked for the End Client Community Dental Centres Limited (“CDC”) on a consultancy basis. He worked […]
Alstom Transport (2010)
Brookson Legal Services firmly believe that the outcome of Alstom Transport v Tilson given by the Employment Appeal Tribunal is fair, equitable and restores justice. Thankfully, this ruling reversed the decision that Mr Tilson had the ability to claim employment rights (such as unfair dismissal) from his client, Alstom Transport. The Employment Tribunal’s opinion, from […]
Benefits vs dividends: what’s the best option?
Benefits vs Dividends Business going well? Unsure how to reap the rewards of your hard work? Today we’re taking you through the most tax-efficient methods of extracting cash from your business. As a business owner or director, it’s understandable that you want to reap the financial rewards of your venture’s success – and do so […]
J and C Windows v HMRC (2009)
Another IR35 victory for a contractor in the construction sector helps us to keep abreast of how the Special Commissioners interpret the ever-changing case law on employment status. In January 2009, the Special Commissioners heard the appeal of J and C Littlewood (“JC Windows”) against HMRC’s determination that all of the workers engaged by JC […]
Wright v HMRC (2009)
Similarly, to the case Larkstar, the General Commissioners have found in favour of the tax payer in the case Wright v HMRC. Undoubtedly, the findings that IR35 did not apply to the assignment was a positive decision for Mr. Wright. However, this headlining case was appealed to the High Court by HMRC. The purpose of […]
Autoclenz Ltd vs Belcher & Ors (2009)
The case of Autoclenz Ltd vs Belcher & Ors progressed all the way to the Supreme Court in 2011. Thankfully, the Supreme Court fairly decided to affirm the decision made in the Court of Appeal. The Supreme Court determined that the car valeters working for Autoclenz were entitled to backdated employment rights. For example, the […]