October 2018

Today the Chancellor confirmed that the extension of last year’s reforms to IR35 will not be extended to the private sector until April 2020. This decision was based on the consultation process and representations from MPs. From April 2020, responsibility ‘for operating the off-payroll working rules will move from individuals to the organisation, agency or […]

Recently, there has been a spate of complaints by contractors about umbrella companies and employment businesses who are deducting employer’s national insurance contributions where the client is a public authority and the new ‘off-payroll’ (i.e. Income Tax (Earnings and Pensions) Act 2003 Chapter 10) rules apply.  In other words, the public authority client has decided

(Originally published here: https://www.contractorcalculator.co.uk/cest_assessment_rejected_judge_545010_news.aspx – includes a contribution from The Law Place Limited’s director Martyn Valentine) A contractor has successfully used an employment tribunal to prove their outside IR35 status and reclaim thousands in overpaid tax, in a case during which the tribunal Judge ruled Elbourn was self-employed. This decision contradicted the result previously given