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.

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.

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

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 ...

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 ...

Limited company contractors could be adversely affected by new measures taken by HMRC to tackle money boxing, warns James Abbott of Abbott Moore.

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’ following the implementation of the Off-Payroll legislation need to consider their preferred operating model.

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.

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

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

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