A Critical Look at HMRC’s IR35 Private Sector Consultation
The government published the long-awaited IR35 consultation on 18 May 2018 for improving compliance with off-payroll working rules. While the scope of the report is narrow focusing on just three public sector areas — healthcare, education, and defence – it has a...
HMRC May Loose 15 Million Battle in Court
Hargreaves Lansdown Investors Stand to Receive £15 million from HMRC Hargreaves Lansdown investors are set to receive a slice of the £15 million tax rebate if the investment company wins the next stage of the case against HM Revenue and Customs (HMRC). Hargreaves had...
How the Latest Court Victory Against HMRC will Affect Locum Contractors
The decisive court victory of Jensal Software Ltd. against HMRC shows that the CEST tool cannot be used as a litmus test for IR35 tax status determination. The main factor that contributed to the decision going against the tax agency was the test of Mutuality of...
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