In the fourth IR35 appeal by Atholl House Productions Limited involving broadcaster Kaye Adams, HMRC has failed again to prove Ms Adams was caught by IR35.

HMRC has defeated a BBC presenter in the first IR35 ruling in seven years. Find out the main determining factors and key lessons for contractors.

Contractors deemed ‘inside IR35’ under the Off-Payroll legislation could succeed with an employment rights claim, says tax barrister Alexander Wilson.

Boris Johnson announced in the House of Commons on Wednesday 4th September 2019 at 12:45pm that there would be a review into the Loan Charge.

The April 2021 introduction of the Off-Payroll legislation to the private sector will see many hirers become responsible for determining the IR35 status of their contractors. As a result, many ...

Contractors working ‘inside IR35’ under the Off-Payroll rules should expect to receive a Key Information Document (KID) from their agency at the beginning of each new contract. A new initiative ...

If you are caught by IR35 and continue to use your limited company as your trading option and payment structure, you need to take into account the HMRC 5% expense allowance rule. However, from April ...

RALC Consulting IR35 case - An IT consultant and his small defence team have defeated HMRC and an “army of lawyers’ in an IR35 tribunal case which hinged largely on mutuality of obligation.

HMRC has lost another high profile IR35 tribunal case, after television presenter Lorraine Kelly successfully appealed a tax bill of almost £900,000.

Public sector contractors are at risk from a new dodgy umbrella scheme which makes use of ‘bonus’ payments which are liable for tax at a later date.

The government has finally decided to implement a legislative solution from 6 April 2024 to fix the double-taxation flaw in the IR35 reforms.

Labour's ambitious growth targets clash with tighter contractor regulations, as IR35 stays firm and umbrella companies face unprecedented scrutiny in 2025.