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.

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.

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 ...

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.

The Stevens v Northolt High School AWR ruling means contractor clients could be responsible for paying out when workers don’t receive equal pay.

The tax status case involving Professional Game Match Officials Limited (PGMOL) returns to square one for a fifth hearing at the FTT.

A contractor has won his appeal against HMRC in the second IR35 case of 2018, despite supposedly falling foul of two of the key tests of employment.

In the week that ITV announced it is making two hundred Daytime staff redundant in a bid to make cost savings, the company’s annual report and accounts for 2024 suggests that a £61m potential tax bill ...

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 ...

Dear Contractor Doctor I am an IT contractor and trade using my own limited company. I’ve secured work via the same agency for many years. Because they have all the details of my limited company on ...

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 ...