Taking holiday as a contractor
Taking holiday as a contractor While most Limited Company contractors are happy to be working as much as possible, we all need a bit of time off during the year. Taking a break to simply re-charge or to spend time with family is an important factor in maintaining a healthy work/life balance. This can be […]
Agency opt out from employment regulations
Agency opt out from employment regulations All contractors who do any of their work though an agency will be asked to make a choice on whether to Opt Out from Employment Regulations. Some contractors will automatically Opt Out, but ideally it’s worth taking some time to think this through to ensure that this is the […]
Sick pay, maternity pay and paternity pay
Sick pay, maternity pay and paternity pay What can you claim? How long do you have to work for your company before you’re entitled to claim, and what are the alternatives if you’ve not worked long enough? As a Limited Company contractor, if you fall ill and are unable to work the responsibility lies with […]
Employment regulations and AWR?
Employment regulations and AWR? I get confused between Employment regulations and AWR (Agency workers directive). What are the key points about the Employment regulations and why do agencies want me to opt out? Should I opt out? Is this the same set of rights I may be entitled to under AWR? Employment Regulations The […]
AWR – could you lose out? Introduction to AWR
Introduction to AWR By now you’ve probably heard the abbreviations AWD or AWR, which are often used interchangeably – AWD being the Agency Workers Directive and AWR, the Agency Workers Regulations. But, do you know what it’s all about and, most importantly, do you know if it affects you and, if so, what actions do […]
MBF Design Services Limited vs HMRC (2011)
This case solidified the notion that it is important to consider each element of IR35 separately (for example: substitution, control and mutuality of obligation) as the failure of HMRC to win on any count will ultimately defeat their case. This decision was made despite the lack of reference to a specific project or body of […]
Primary Path Ltd v HMRC (2011) TC01306
Background Primary Path Limited (“Primary Path”) was incorporated in May 2000 by director and shareholder Mr Phil Winfield and began trading in October 2000. Primary Path Limited was set up to provide software development services to the Pharmaceutical Industry, primarily Oracle Database software development. Mr Winfield’s expertise is in the design and development of database […]
JLJ Services Limited v HMRC (2011) – FTTT
Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company, JLJ Services Limited (“JLJ”) between 2000 and 2007. After attending a telephone interview, Mr Spencer originally agreed a 6-month engagement commencing in May 2000. Prior to this, Mr Spencer was out of work. He was […]
Marlen LTD V HMRC (2011)
Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering, design and drafting services to JCB. The engagements subject to appeal involved two divisions of JCB who Marlen provided services to, through the Recruitment Agency, DDC Precisions Limited (“DDC”). Between April 2003 and January 2004 […]
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 […]