 |
|
| CURRENT SECTION :: IR35 / IR591 | UK's most visited IT Contractor Site - 250k unique visitors March 2008 |
|
 |
This page contains links to some of the key IR35 articles on the site as well as links to further information (bottom of page). To find further IR35 information, please perform a search using the box to the left of the site navigation menu. Key IR35 Articles Stutchbury IR35 case - Practical Advice for Contractors Andrew Leaitherland offers practical advice on what the Stutchbury ruling means for contractors on a day-to-day basis. Does working at the client’s site affect IR35? Article on the Revenue's thinking towards contractors working on site and during fixed hours. Do these factors determine whether you are inside IR35? Do composite companies help beat IR35? Since IR35 was announced various inventive means and schemes have been put forward to circumvent the new legislation. But do they really work? Does the right of substitution defeat IR35? The Revenue's thinking toward substitution clauses in agency contracts, and whether they do indeed defeat IR35. Why do agencies insist on control clauses in contracts? With the introduction of IR35, it is important that “one man company” contractors ensure that their contracts accurately reflect the way they work. IR35: The Obligation of Personal Service: what it is and why it matters This article is about one particular essential feature of employment contracts known the Obligation of Personal Service. IR35: Working practices and contract wording A huge amount has already been written about IR35 to help contractors and their advisors understand the issues. However it is important that contractors beware of 'quick-fix' solutions to IR35, particularly with regard to the drafting of contractual terms and conditions. The nature of, and method of providing, the work being undertaken is of crucial relevance. It is wrong to solely focus upon what the contract states. IR35: Substitution, Control and Mutuality of Obligation A key article, provided by Accountax, addressing some of the key considerations in determining whether or not a contract for services will be subject to the IR35 rules. IR35 Outine - What is IR35? Essentially, IR35 will affect all contractors who do not meet the Inland Revenue's definition of 'self employment'. Those contractors who fall under the IR35 rules will be liable to Schedule E taxation and National Insurance (N.I), following deductions for expenses. Income will be in the form of a 'deemed payment', following these deductions. IR35 Timeline - A history of the legislation On 9th March 1999, the Inland Revenue issued a press release detailing how "changes are to be introduced to counter avoidance in the area of personal service provision". A brief history of the legislation. Project-based work and operating outside IR35 When attempting to draft a contract that falls outside the scope of IR35 it is very important to look at the nature of the work and to structure the work in the form of a project. Lawspeed like many other advisors place significant importance on the work and therefore the contract being project-based if an engagement is fall outside the scope of IR35. This is for a number of reasons. IR35: Case law will win the day for contractors Adrian Marlowe of Lawspeed says despite the Revenue winning the first few IR35 cases at the Special Commissioners, case law will eventually come to the aid of the contractor. IR35 - Tax Planning Tips - Part 1 For personal services companies with a financial year ending on the 31 March 2002, there are precious few tax planning tips one can give to minimise the impact of IR35. Information applies to subsequent years too. IR35 Information - Inland Revenue IR35 Links Jun 13, 2003 Email this article Printer friendly page Previous Page
|
|
  |
||||||||||||||||||||||||
| All content © Contractor UK Limited | [Register for News Letter] | [Privacy Statement] | [Terms of Use] | [Top of Page] |