Continue reading "Employment status: IR35 – the elephant in the room"
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Employment status: IR35 – the elephant in the room
Will Clayton analyses April’s changes to the off-payroll working rules, which have been described as the biggest shake-up of contracting in 20 years End-user clients or other ‘fee-payers’ of individual contractors will have to do something they have not legally been required to do before: undertake detailed assessments to determine whether each contractor is caught …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Albatel Ltd v HMRC [2019] UKFTT 195 (TC)
- Atholl House Productions Ltd v HMRC [2019] UKFTT 242 (TC)
- Autoclenz Ltd v Belcher & ors [2011] UKSC 41
- HMRC v Kickabout Productions Ltd [2020] UKUT 216 (TCC)
- HMRC v Professional Game Match Officials Ltd [2020] UKUT 147 (TCC)
- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497