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Contractors: Mutuality of Obligation – the tricky IR35 test…

by ClearwaysAccountants | Sep 11, 2019 | Contractor, IR35

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...

Contractors: IR35 is changing from April 2020…

by ClearwaysAccountants | Aug 28, 2019 | Contractor, IR35

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...

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