The Desk
IR35
The tax rule that defined a generation of contractors — rulings, reviews and revolts.
49 ARTICLES
2001–2026
DESK / IR35
2001–2026
DESK / IR35
- 3 DEC 2001Overturn, refer or confirm: The IR35 Appeal according to RedstonAnne Redston, tax guru and author of the book 'IR35: Personal Service Companies,' believes the imminent legal appeal over IR35 could go one of the…READ →
- 22 NOV 2001BCC urges Government to scrap IR35 and define 'self-employed'A report by the British Chambers of Commerce (BCC) has urged the Government to repeal IR35 and work with business to define who is and who is not…READ →
- 14 NOV 2001Battersby case was like David and Goliath, says RedstonAnne Redston, tax expert and author of the book, 'IR35: Personal Service Companies', told delegates at an IR35 breakfast seminar in London she was…READ →
- 14 NOV 2001No change over IR35's five per cent ruleDawn Primarolo, Paymaster General, has said in Parliament there will be no change to IR35's five per cent rule.READ →
- 9 NOV 2001'Iniquity of IR35's tax burden' discussed in WestminsterA recent MPs' debate on the subject of 'Small businesses and regulatory burden' has highlighted to the Government how excessive regulation and IR35…READ →
- 5 NOV 2001Revenue wins first IR35 case before Special CommissionersAn IT contractor has lost his appeal against a Revenue decision that his contract came under IR35.READ →
- 23 OCT 2001Revenue publishes updated IR35 Deemed Payment guideThe Inland Revenue has published an updated version of its Supplying Services: How to calculate the deemed payment leaflet.READ →
- 17 SEP 2001Revenue expands IR35 FAQ on NIC refunds and agency statusThe Inland Revenue has expanded its IR35 FAQs, covering NIC repayments, SSP and SMP, whether an agent counts as a client, and 'IR35-proof' contracts.READ →
- 4 SEP 2001Australia waters down its IR35-style personal services taxAn Australian Federal Parliament ruling has forced a rewrite of the Alienation of Personal Services Income Bill, easing its impact on contractors.READ →
- 8 AUG 2001CIOT says tax code complexity risks serious malfunctionsThe Chartered Institute of Taxation (CIOT) has issued its representations paper for the Budget 2002.READ →
- 1 AUG 2001Tax institute says rushed consultation left IR35 complex and costlyThe Chartered Institute of Taxation says shortcuts in consulting on IR35 and other rules produced complex law that wasted time and money.READ →
- 31 JUL 2001Revenue says seeking a contract opinion won't trigger IR35 reviewThe Inland Revenue's updated FAQ says seeking its opinion on a contract will not by itself prompt an IR35 investigation of a personal service company.READ →
- 17 JUL 2001Primarolo says IR35 guidance rephrased after court rulingPaymaster General Dawn Primarolo says IR35 guidance has been rephrased in line with the judicial review, but insists the legislation is not uncertain.READ →
- 1 JUN 2001Employee or not?- The answer is becoming no less 'elusive'A decision by an employment tribunal which originally found a construction worker to be a self-employed contractor when he took his client to court…READ →
- 18 APR 2001Contractor wins landmark court caseA court case has found in favour of a contractor challenging his client, Hewlett Packard, to provide him with the same protection from unfair…READ →
- 3 APR 2001Inland Revenue responds to IR35 judgementShortly after the finale of the judicial review an Inland Revenue spokesman in Somerset House told UKTECH: "The Government is glad the court has…READ →
- 25 MAR 2001The 'real-life' Gordon, as defined by the Inland Revenue...'Gordon' is, famously, the name given to an imaginary contractor in the Revenue's guidance notes who suffers the unfortunate fate of being well and…READ →
- 19 MAR 2001Judge puts eight key questions to both sides in IR35 reviewAs the IR35 judicial review resumed, Mr Justice Burton put eight questions to the Inland Revenue and the PCG on the tax's impact on small service…READ →
- 13 MAR 2001JR 2: Judge 'sympathetic only to uncertainty over IR35'At the start of the afternoon session of PCG’s first day in the judicial review, its QC Gerald Barling, ran through the issues underlying the…READ →
- 13 MAR 2001JR 1: 'I may be convinced' says JudgeThe judicial review of the case presented by the PCG to the High Court regarding the illegality of IR35 began this morning (Tuesday March 13) when Mr…READ →
- 10 MAR 2001PCG ready for judicial review challenge to IR35 legalityThe Professional Contractors Group says it is fully prepared for next week's High Court judicial review, arguing IR35 breaches European law on three…READ →
- 3 MAR 2001The muddy waters when a contractor becomes an 'employee'In the past contractors have neither sought nor wanted to be treated as 'employees' of their client - and clients have not wanted them 'on the books'.READ →
- 15 FEB 2001Conservatives will repeal IR35Today the Conservative Party announced that it will repeal the damaging and short-sighted IR35 legislation which has caused mayhem in the IT sector…READ →
- 12 JAN 2001Contractor's IR35 attack becomes Spectator cover storyIT contractor Andrew Duncan's Spectator cover article 'Why I no longer love Tony' attacks IR35, with contractors mailing copies to their MPs.READ →