https://uktech.org/author/the-accountant/ Tax, accountancy and company-structure questions from the contracting front line. en-gb Sat, 01 Aug 2026 00:00:00 +0000 newsdesk@uktech.org (UKTECH newsdesk) newsdesk@uktech.org https://uktech.org/a/new-revenue-tax-bulletin-fires-warning-shots-at-composite-companies-and-managed.html https://uktech.org/a/new-revenue-tax-bulletin-fires-warning-shots-at-composite-companies-and-managed.html Wed, 29 Dec 2004 12:38:00 +0000 The Accountant Business Early in December I wrote that the Inland Revenue were about to issue a tax bulletin that would include guidance aimed mainly at contractors working… https://uktech.org/a/tax-avoidance-government-responds-to-intense-industry-pressure.html https://uktech.org/a/tax-avoidance-government-responds-to-intense-industry-pressure.html Fri, 25 Jun 2004 08:05:00 +0000 The Accountant Business We reported here on the Government’s detailed plans for its new tax avoidance disclosure regime. https://uktech.org/a/arctic-systems-case-3rd-day.html https://uktech.org/a/arctic-systems-case-3rd-day.html Thu, 17 Jun 2004 08:00:00 +0000 The Accountant IR35 The case of Geoff Jones (GJ) and his wife Diana (DJ) closed at lunch time today after the Revenue's barrister, Rupert Baldry (RB) had spent another half… https://uktech.org/a/arctic-systems-case-day-two.html https://uktech.org/a/arctic-systems-case-day-two.html Wed, 16 Jun 2004 06:57:00 +0000 The Accountant IR35 The second day started where the first left off – with barrister Malcolm Gammie (MG) continuing to set out his case for the appellants, Geoff Jones (GJ)… https://uktech.org/a/arctic-systems-section-660a-case-surprising-first-day-development.html https://uktech.org/a/arctic-systems-section-660a-case-surprising-first-day-development.html Tue, 15 Jun 2004 07:55:00 +0000 The Accountant IR35 Monday (June 14) saw the start of the key section 660A test case involving the two shareholders in Arctic Systems – Geoff and Diana Jones. https://uktech.org/a/tax-deadline-6-july-2004-does-this-affect-you.html https://uktech.org/a/tax-deadline-6-july-2004-does-this-affect-you.html Fri, 11 Jun 2004 08:51:00 +0000 The Accountant Business There has been some discussion and concern raised on some other web sites, including among accountants, about the failure of many businesses to appreciate… https://uktech.org/a/section-660-s-d-day-approaches.html https://uktech.org/a/section-660-s-d-day-approaches.html Wed, 09 Jun 2004 09:45:00 +0000 The Accountant IR35 As UKTECH reported last week the Revenue are using Section 660A to attack a wide range of businesses in the hope of raising an average of around £40,000 a… https://uktech.org/a/vat-issues-for-freelancers.html https://uktech.org/a/vat-issues-for-freelancers.html Mon, 07 Jun 2004 10:11:00 +0000 The Accountant Business Over the past few months a number of VAT queries have been raised by UKTECH users. https://uktech.org/a/freelancers-and-the-new-employment-agency-regulations.html https://uktech.org/a/freelancers-and-the-new-employment-agency-regulations.html Fri, 04 Jun 2004 07:11:00 +0000 The Accountant Ask the Experts A reader asks: There are now many articles asking specific questions relating to the 'agency regulations' and opt-outs. https://uktech.org/a/builders-case-widens-employment-risks.html https://uktech.org/a/builders-case-widens-employment-risks.html Thu, 03 Jun 2004 07:30:00 +0000 The Accountant IR35 In the summer of 2003 I reported on an Employment Appeal Tribunal decision involving Redrow Homes that ruled that a group of sub-contractor bricklayers… https://uktech.org/a/freelancer-gets-eat-judgement-16-months-after-tribunal-hearing.html https://uktech.org/a/freelancer-gets-eat-judgement-16-months-after-tribunal-hearing.html Wed, 26 May 2004 08:30:00 +0000 The Accountant Business At the end of 2002 UKTECH reported on the Employment Appeal Tribunal (EAT) case of John Williams. https://uktech.org/a/revenue-publishes-draft-details-on-tax-scheme-disclosures-for-consultation.html https://uktech.org/a/revenue-publishes-draft-details-on-tax-scheme-disclosures-for-consultation.html Wed, 19 May 2004 08:15:00 +0000 The Accountant Business In the Budget on 17 March the Chancellor of the Exchequer announced rules which introduce a new obligation on promoters and users of certain tax schemes… https://uktech.org/a/tax-interest-rate-rise-announced.html https://uktech.org/a/tax-interest-rate-rise-announced.html Fri, 14 May 2004 08:03:00 +0000 The Accountant Business Following the recent rises in the bank rate the Inland Revenue announced new rates of interest for underpaid and overpaid instalment payments of… https://uktech.org/a/new-tax-and-nic-anti-avoidance-legislation-introduced.html https://uktech.org/a/new-tax-and-nic-anti-avoidance-legislation-introduced.html Thu, 13 May 2004 08:06:00 +0000 The Accountant Business When you read a new Revenue press release that talks about dealing with "Schemes designed to avoid income tax and National Insurance Contributions" alarm… https://uktech.org/a/changes-to-the-revenue-s-approach-to-paye-audits.html https://uktech.org/a/changes-to-the-revenue-s-approach-to-paye-audits.html Tue, 04 May 2004 09:35:00 +0000 The Accountant Business Following a report originally issued by the Revenue at the end of 2001 it appears that their approach to Employer Compliance Reviews (PAYE audits) is… https://uktech.org/a/accountancy-age-debate-on-ir35.html https://uktech.org/a/accountancy-age-debate-on-ir35.html Fri, 30 Apr 2004 11:05:00 +0000 The Accountant IR35 A few weeks ago, just after the Bill Hood/Usetech case result was announced I sent a letter to Accountancy Age commenting on the Revenue's view of what… https://uktech.org/a/another-revenue-win-at-the-special-commissioners.html https://uktech.org/a/another-revenue-win-at-the-special-commissioners.html Thu, 29 Apr 2004 08:01:00 +0000 The Accountant IR35 Special Commissioner, His Honour Stephen Oliver QC, who was the Commissioner who ruled in favour of the freelancer in the Tilbury Consulting case in the… https://uktech.org/a/it-staff-to-be-cut-in-shell-shake-up.html https://uktech.org/a/it-staff-to-be-cut-in-shell-shake-up.html Wed, 28 Apr 2004 09:25:00 +0000 The Accountant Press The problems at international oil giant Shell look set to impact the UK IT market. https://uktech.org/a/bauer-and-cottrell-turn-bad-debt-cloud-into-freelancer-s-silver-lining.html https://uktech.org/a/bauer-and-cottrell-turn-bad-debt-cloud-into-freelancer-s-silver-lining.html Wed, 21 Apr 2004 07:45:00 +0000 The Accountant IR35 Freelancer David 'S' had suffered a double blow from contracting and IR35. https://uktech.org/a/another-special-commissioner-wrestles-with-ir35.html https://uktech.org/a/another-special-commissioner-wrestles-with-ir35.html Tue, 20 Apr 2004 08:45:00 +0000 The Accountant IR35 Special Commissioner Graham Aaronnson QC ('GA') added his name to the growing list of Special Commissioners who have struggled with the complexity of an… https://uktech.org/a/some-good-ir35-news-for-freelancers.html https://uktech.org/a/some-good-ir35-news-for-freelancers.html Thu, 15 Apr 2004 09:19:00 +0000 The Accountant IR35 For freelancers who might have been somewhat depressed by Bill Hood's Usetech Limited result at the Special Commissioners it might help to know that… https://uktech.org/a/finance-bill-analysis-of-19-dividend-tax-and-anti-avoidance-provisions.html https://uktech.org/a/finance-bill-analysis-of-19-dividend-tax-and-anti-avoidance-provisions.html Tue, 13 Apr 2004 10:25:00 +0000 The Accountant Business The Finance Bill 2004 has been issued by the Government – all 574 pages of it! https://uktech.org/a/victor-s-victory-now-complete.html https://uktech.org/a/victor-s-victory-now-complete.html Mon, 12 Apr 2004 08:03:00 +0000 The Accountant IR35 I recently reported on the case of Victor and his company Victory Ltd, who won his IR35 case at the General Commissioners. https://uktech.org/a/usetech-limited-case-further-thoughts-and-conclusions.html https://uktech.org/a/usetech-limited-case-further-thoughts-and-conclusions.html Thu, 08 Apr 2004 09:45:00 +0000 The Accountant IR35 My initial analysis was drafted in some haste on Monday. https://uktech.org/a/special-commissioner-delivers-another-blow-to-ailing-freelancer.html https://uktech.org/a/special-commissioner-delivers-another-blow-to-ailing-freelancer.html Tue, 06 Apr 2004 09:00:00 +0000 The Accountant IR35 Special Commissioner Colin Bishopp has delivered another blow to the ailing design engineering freelancer Bill Hood, when he found that Hood's company… https://uktech.org/a/money-laundering-regulations-creating-a-climate-of-fear-mistrust-and-suspicion-b.html https://uktech.org/a/money-laundering-regulations-creating-a-climate-of-fear-mistrust-and-suspicion-b.html Tue, 30 Mar 2004 09:34:00 +0000 The Accountant Business As I reported back in October 2003 new regulations - The Money Laundering Regulations 2003 - have been introduced. https://uktech.org/a/paying-dividends-by-31-march-2004.html https://uktech.org/a/paying-dividends-by-31-march-2004.html Mon, 29 Mar 2004 11:56:00 +0000 The Accountant Business It is clear that the key question arising from the budget on 17 March is the new 19% tax charge on dividends. https://uktech.org/a/budget-13-an-alternative-perspective.html https://uktech.org/a/budget-13-an-alternative-perspective.html Thu, 18 Mar 2004 16:32:00 +0000 The Accountant Political News I’m sure that, like me, many freelancers subscribed to various newsletters from accountants and web sites for news about the budget. https://uktech.org/a/budget-7-ir35-lives-on-for-at-least-another-year.html https://uktech.org/a/budget-7-ir35-lives-on-for-at-least-another-year.html Wed, 17 Mar 2004 18:03:00 +0000 The Accountant Political News As predicted on UKTECH, today’s Budget does not mean the end of IR35 or the need for products like Freelancers Outside IR35 to help freelancers deal with… https://uktech.org/a/budget-6-first-year-allowances.html https://uktech.org/a/budget-6-first-year-allowances.html Wed, 17 Mar 2004 18:00:00 +0000 The Accountant Political News The Chancellor has announced that the 50 per cent first year allowance on fixed assets for small companies will continue for another year from 1 April… https://uktech.org/a/budget-5-ir-and-customs-to-merge-with-job-losses.html https://uktech.org/a/budget-5-ir-and-customs-to-merge-with-job-losses.html Wed, 17 Mar 2004 17:57:00 +0000 The Accountant Political News Readers will doubtless be sorry to learn that up to 14,000 Inland Revenue and Customs and Excise staff will lose their jobs when the Inland Revenue and… https://uktech.org/a/how-long-are-you-at-risk-from-a-revenue-challenge.html https://uktech.org/a/how-long-are-you-at-risk-from-a-revenue-challenge.html Tue, 16 Mar 2004 09:54:00 +0000 The Accountant Business Recent events such as the announcement of IR591 seem to have created a surge in the number of queries I get about the risks of an Inland Revenue… https://uktech.org/a/new-court-of-appeal-employment-law-decision.html https://uktech.org/a/new-court-of-appeal-employment-law-decision.html Wed, 10 Mar 2004 08:58:00 +0000 The Accountant Business In a decision that has just been published on the Court service web site, the Court of Appeal has overturned an Employment Appeal Tribunal decision that… https://uktech.org/a/section-660a-revised-revenue-guidance.html https://uktech.org/a/section-660a-revised-revenue-guidance.html Wed, 03 Mar 2004 06:15:00 +0000 The Accountant IR35 Back in December 2003 we noted that the Inland Revenue were in the process of producing additional guidance on Section 660A to augment the guidance they… https://uktech.org/a/diy-freelancer-knocks-down-revenue-s-ir35-case-in-stunning-victory.html https://uktech.org/a/diy-freelancer-knocks-down-revenue-s-ir35-case-in-stunning-victory.html Tue, 24 Feb 2004 08:54:00 +0000 The Accountant IR35 As a professional IR35 expert I would never advise a freelancer to handle his or her own IR35 case in front of the Commissioners. https://uktech.org/a/arctic-systems-case-update.html https://uktech.org/a/arctic-systems-case-update.html Mon, 23 Feb 2004 09:50:00 +0000 The Accountant IR35 Those of you who have been following the Arctic Systems case, which is likely to be the first Section 660A test case before the Special Commissioners, may… https://uktech.org/a/revenue-meeting-ir591-update.html https://uktech.org/a/revenue-meeting-ir591-update.html Mon, 16 Feb 2004 07:30:00 +0000 The Accountant IR35 The Revenue met last week with representatives of various professional bodies, such as the Chartered Institute of Taxation and the Institute of Chartered… https://uktech.org/a/new-ir-move-suggests-10-hours-a-week-is-active-involvement.html https://uktech.org/a/new-ir-move-suggests-10-hours-a-week-is-active-involvement.html Fri, 13 Feb 2004 08:30:00 +0000 The Accountant IR35 The Government has introduced legislation to address tax avoidance schemes which exploit relief for trading losses through partnerships. https://uktech.org/a/revenue-developing-tax-status-software-system.html https://uktech.org/a/revenue-developing-tax-status-software-system.html Wed, 11 Feb 2004 08:42:00 +0000 The Accountant Business We have had several reports recently that the Inland Revenue were in the process of developing an ‘intelligent’ tax status software system that would… https://uktech.org/a/a-substitute-for-substitution.html https://uktech.org/a/a-substitute-for-substitution.html Wed, 21 Jan 2004 10:37:00 +0000 The Accountant IR35 The right of substitution is often seen as the holy-grail in the fight against IR35. https://uktech.org/a/ir591-update-the-end-of-ir35.html https://uktech.org/a/ir591-update-the-end-of-ir35.html Tue, 20 Jan 2004 07:00:00 +0000 The Accountant IR35 There have been further unconfirmed rumours that IR35 will be withdrawn in April 2004 to be replaced by whatever IR591 will bring. https://uktech.org/a/employment-agency-regulations-analysis.html https://uktech.org/a/employment-agency-regulations-analysis.html Fri, 16 Jan 2004 17:06:00 +0000 The Accountant Business In December we reported that The Conduct of Employment Agencies and Employment Businesses Regulations 2003 had finally been enacted after passing through… https://uktech.org/a/ir591-unlikely-to-spell-the-end-of-ir35.html https://uktech.org/a/ir591-unlikely-to-spell-the-end-of-ir35.html Mon, 22 Dec 2003 13:00:00 +0000 The Accountant IR35 Following the pre budget report announcement (paragraph 5.91) that next spring’s budget will see new measures brought forward “to ensure that the right… https://uktech.org/a/ir5-91-what-lies-ahead.html https://uktech.org/a/ir5-91-what-lies-ahead.html Tue, 16 Dec 2003 10:44:00 +0000 The Accountant IR35 What can we expect from the "son of IR35 out of Section 660A" otherwise paragraph 5.91 of the Treasury release on 'Delivering a modern and fair tax… https://uktech.org/a/analysis-of-what-pbr-means-for-freelancers.html https://uktech.org/a/analysis-of-what-pbr-means-for-freelancers.html Wed, 10 Dec 2003 15:36:00 +0000 The Accountant Political News No doubt tomorrow the newspapers will be full of the details of the pre budget report that the Chancellor delivered today. https://uktech.org/a/revenue-latest-on-section-660.html https://uktech.org/a/revenue-latest-on-section-660.html Fri, 05 Dec 2003 19:33:00 +0000 The Accountant IR35 The Revenue has just released revised guidance on its approach to Section 660A the anti avoidance legislation on settlements. https://uktech.org/a/revenue-revises-its-section-660a-guidance-on-settlements-and-dividends.html https://uktech.org/a/revenue-revises-its-section-660a-guidance-on-settlements-and-dividends.html Fri, 05 Dec 2003 19:25:00 +0000 The Accountant IR35 New guidance follows tax bulletin 64 and the Arctic Systems case, in which a company owned 50:50 by a married couple was assessed for over 40K going back… https://uktech.org/a/100-000-financial-services-jobs-predicted-to-go-overseas.html https://uktech.org/a/100-000-financial-services-jobs-predicted-to-go-overseas.html Tue, 25 Nov 2003 14:30:00 +0000 The Accountant Business The Times reports today that a UK financial services consultancy, Troika, has predicted that 100,000 UK financial services jobs in banking and insurance… https://uktech.org/a/professional-tax-bodies-continuing-concerns-on-section660a.html https://uktech.org/a/professional-tax-bodies-continuing-concerns-on-section660a.html Tue, 18 Nov 2003 12:20:00 +0000 The Accountant IR35 Back in September we saw seven professional bodies join together in an unprecedented move to flag their deep concerns about the way in which the Inland… https://uktech.org/a/tilbury-consulting-case-decision-now-published.html https://uktech.org/a/tilbury-consulting-case-decision-now-published.html Mon, 17 Nov 2003 15:14:00 +0000 The Accountant IR35 As I reported here: Tilbury decision analysis The Tilbury Consulting IR35 appeal was successful at the Special Commissioners.