Small Company Thresholds and IR35: What the 2025 Changes Mean for You

IR35 and the off-payroll working rules continue to evolve, and a key update is coming into play from 6th April 2025 – one that could affect thousands of businesses and the contractors they engage. HMRC has confirmed that changes to the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 will increase two of […]

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 […]

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 […]

We sat down with Energy Voice to talk IR35 repeal

IR35 was here, then it wasn’t, and now it’s back again, all in the space of a matter of weeks. So, where do we stand now? Well, we sat down with Energy voice to iron out the details. During the mini-budget revealed in September by Lizz Truss and Kwasi Kwarteng, the Government repealed the recent […]

HR sigh with relief at IR35 repeal – what now?

Last week, Brooksons managing director, Matt Fryer, sat down with HR magazine to discuss the IR35 repeal and its implications for HR managers. You can read the full article here, or keep reading for the key takeaways below:  Lizz Truss sent shockwaves through the U.K. when she and Kwasi Kwarteng proposed a complete repeal of […]

Proposed IR35 Repeal scrapped

As you will be aware on 23 September during the “mini-budget”, the then Chancellor, Kwasi Kwarteng announced plans to repeal Chapter 10, ITEPA 2003 (also known as IR35 in the Public and Private Sector) taking effect from 6 April 2023. This meant that from 6 April 2023, contractors providing services via their own limited company […]

Employers lack data to make IR35 worker status decisions, say MPs

Organisations do not always have the information they need to make accurate worker status decisions under IR35 requirements and it is too difficult for workers to challenge decisions they feel are incorrect, according to a group of MPs. In its second report looking into the lessons from implementing IR35 reforms, the public accounts committee says HM Revenue […]

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 […]

Webinar: Discussing the IR35 changes and new obligations

On February 2nd, Brookson hosted a webinar with HMRC, getting the lowdown on IR35. Here’s a brief summary of some of the key discussion points. Nine weeks to go There’s just nine weeks until April 6th, when the new IR35 regulations will come into force. While they were postponed previously, this time they’ll definitely be […]