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Preparing for IR35: Will HMRC’s CEST tool deliver a reliable verdict?

Preparing for IR35: Will HMRC’s CEST tool deliver a reliable verdict?

By | IR35, IR35 Guru, News, Preparing for IR35 | No Comments

New government monitoring data shows that HMRC’s CEST tool delivers an inconclusive result a worrying 20% of the time. Between November 2019 and November 2020, CEST failed to deliver a verdict in 188,719 of cases out of 975,416. With reform fast approaching, we take a look at this ‘black hole’ in the tool’s logic and what it says about its’ ability to deliver a reliable verdict.…

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HMRC Reopens IR35 Investigations

HMRC Reopens IR35 Investigations

By | COVID-19, IR35, News | No Comments

It’s been reliably reported that HMRC have resumed IR35 enquiries that were put on hold because of the Covid-19 pandemic. In recent weeks, contractors who were being investigated pre-pandemic received letters from HMRC, asking if they were ready for the investigation to resume, and giving them chance to put forward any circumstances that would make this difficult.…

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IR35 Delay Cost £740m, says Sunak

IR35 Delay Cost £740m, says Sunak

By | COVID-19, IR35, IR35 Guru, News | No Comments

Last week Chancellor Rishi Sunak delivered the Spending Review 2020. The document contained a calculation that his decision to delay private sector IR35 reform by one year has cost the government £740million in lost tax revenue. Contractor bodies have expressed shock that the government is placing this projected loss at the feet of limited company contractors who they suspect of operating as employees.…

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Will the Government Delay IR35 Reform Again?

Will the Government Delay IR35 Reform Again?

By | COVID-19, IR35, News | No Comments

When it comes to contractor concerns, a recent industry poll showed that 62% view IR35 reform as a greater threat than Covid-19 and Brexit combined. This could explain the slow uptake with self-employment, despite the spate of recent redundancies. In times of economic crisis, entrepreneurship and microbusinesses have traditionally played a critical part in economic recovery, helping to establish new markets and increasing flexible access to skills.…

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Preparing for IR35 - The Importance of MOO

Preparing for IR35: The Importance of MOO

By | Already contracting, Considering contracting, IR35, New to contracting, News, Preparing for IR35 | No Comments

‘Mutuality of Obligation’ (MOO) is one of the three key tests used to determine IR35 status. Along with ‘Right of Substitution’ and ‘Supervision, Direction and Control,’ MOO is the most frequently referenced status tests in tribunal cases. This means that contractors should have a basic understanding of the test in order to ensure that it is properly worded in their contract, and observed in their daily working practice.…

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