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Latest articles from the Blog
The Finance Bill 2019-20 was not passed into law before parliament was dissolved on 6 November 2019. The new rules for IR35 (see below for a recap) are therefore NOT law and so it is you or your accountant who continue to make the IR35 judgement on each contract. The...
The Key IR35 Tests IR35 is an ever evolving subject... Regular readers will know that we have written articles on the key tests of IR35 before. As a reminder the three key tests as determined by the courts are: 1. The right to send a substitute; 2. Control over how...
IR35 is changing, but not much! There are changes coming to IR35 and these changes mirror the changes made in the public sector a couple of years ago. So what are these changes? The legislation is in draft form and is included in the Finance Bill 2019 that was...