IR35 reform is set to be extended to the private sector in 2021 after a tabled amendment to the 2019-21 Finance Bill failed to gain the support of the Labour Party. The amendment, tabled by conservative MP David Davis, proposed that the private sector rollout be postponed until the tax year 2023-24.…
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The House of Lords Finance Bill Sub-Committee’s report on Off-payroll working was published on Monday 27th April. Launched at the beginning of February, the Lords investigation took a wider line of inquiry than the Treasury’s official IR35 review. During many hearings, the committee heard damning evidence of the widespread damage that the reforms have caused, with committee members often expressing disbelief at the legislation’s inherent flaws and unfairness.…
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Many of the companies who adopted blanket IR35 policies that forced contractors out of their limited companies and onto the payroll are reversing their decisions. The U-turn came after news that the government would be delaying the reforms until April 2021 in order to help businesses and contractors cope with the impact of coronavirus.…
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Concerns were raised as HMRC published draft secondary legislation of the off-payroll rules for technical comment on 22 January. The release of the draft legislation has occurred before the completion of the government’s review of the IR35 rule changes. This has lead many to believe that the review won’t make any meaningful amends.…
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The government announced the official launch of its Off-Payroll Review on January 7th. The review follows the pre-election pledge made by Chancellor Javid in an interview with BBC’s Money Box on November 30th 2019. Although the announcement makes good on the government’s promise to address public concerns regarding this legislation, it has already received criticism from independent bodies representing the contracting sector.…
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Although the Conservatives were somewhat reluctant to join the other political parties in promising an IR35 review, their win will at least remove some of the uncertainty surrounding the off-payroll reforms for contractors in April next year. The landslide vote looks likely to bolster the party’s belief in its own policies, and with the new legislation ready to go, it’s unlikely that a review will bring about major changes.…
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BBC presenter Christa Ackroyd has lost her appeal against an IR35 ruling from February 2018. The Upper Tribunal upheld the First Tier Tribunal’s (FTT) ruling that Ackroyd was subject to an ultimate right of control from the BBC and was, therefore, an employee.…
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HMRC have issued a briefing on the reforms to the Off-Payroll working rules which will be introduced to the private sector next April. The briefing reiterates that the reforms, which will see the responsibility for IR35 assessments shift from the limited company contractor to the client engaging their services, are needed to improve compliance.…
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HMRC have published their guidance for clients and intermediaries in preparation for the April 2020 off-payroll changes. While the guidance seeks to clarify the new responsibilities for parties in the supply chain, there’s already been criticism from contractor bodies that the guidance is unclear and unsatisfactory.…
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