Author name: K33ATK

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

PUBLISHED BY CONTRACTOR CALCULATOR A plumber has successfully defended his employment status in the Supreme Court, after Pimlico Plumbers failed in its latest attempt to overturn a tribunal outcome from 2011. The Supreme Court rejected an appeal from the plumbing firm, which had argued that respondent Gary Smith was an independent contractor during his time

Christa Ackroyd Media Limited v. HMRC – Stunning £400,000 Victory for HMRC​​ Spells Anxious Times for Contractors In the first IR35 judgment issued for 7 years the First-Tier Tribunal has decided in favour of HMRC resulting in a colossal liability for the appellant. Unsurprisingly, an examination of the facts and reasons behind the judgment illustrate once again

Today George Osborne MP delivered the second Budget of 2015. The Chancellor said that ‘economic security’ is at heart of the Budget and will raise £5bn from tax evasion/avoidance measures including, ominously, an intention to target directors who are the sole employee of their company. Once again personal service companies, i.e. limited company contractors, are

Today the Chancellor of the Exchequer, Mr George Osborne MP, announced the 2015 Budget. As widely expected the Chancellor did not announce any plans to amend or repeal IR35. However, a series of anti-avoidance measures were announced which are of relevance to limited company contractors, especially those who claim tax relief on travel and subsistence.

10/6/15 In our inaugural HR newsletter we will focus on the various types of recruitment solutions available to HR professionals. This guide is intended to provide a brief overview and is not a substitute for legal advice. References to ‘client’ means an organisation, as represented by its HR function, which has instructed either an employment

Today, 17/7/15, the Treasury published the Intermediaries Legislation (IR35): discussion document following the Budget of 8/7/15. The discussion document is remarkably scant on detail of  the Treasury’s own ideas on reforming the operation of the IR35 legislation so we’ll help. We do not accept that the law creates excessive grey areas or is over-complex. The common threads

In the Budget of 8/7/15 the Chancellor announced a consultation on tax relief for travel and subsistence which has been published here. The proposal to remove tax relief for travelling costs for limited company contractors and umbrella workers will only affect those ‘subject to (or to the right of) the supervision, direction or control of any