by ClearwaysAccountants | Nov 30, 2014 | Contractor, Freelancer, IR35
HMRC produced the Business Entity Tests and a series of questions for contractors to use with the idea of giving contractors a good idea of whether IR35 applied to their business. But there were serious problems with the tests… The Business Entity Tests were...
by ClearwaysAccountants | Jun 17, 2013 | Business tax, Contractor, Freelancer, IR35
What are the changes to IR35 legislation for directors and office holders from 6 April 2013? An office holder in company law means either a director or company secretary. Under tax legislation earnings from an office are taxed as employment income and are generally...