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Kate Cottrell

Kate Cottrell is the MD and founder of Bauer & Cottrell Limited, established in 2003, specialising in IR35, tax/NIC status and the Off-Payroll rules. A UK leading provider of IR35 contract reviews and IR35 defence services, having defended and won hundreds of status/IR35 investigation cases.  

Kate previously worked, as an HMRC Employer Compliance Manager. Kate was engaged by the OTS (Office of Tax Simplification), as the IR35 expert tasked with undertaking the review of IR35 and writing the report for the Chancellor.

Kate was a founder member of and served on the HMRC IR35 Forum since 2011 and was called to assist and give evidence to the House of Lords committee on the use of Personal Service Companies. Expert contributor to sector specific and National publications.

Author Content

The exemption for ‘small company’ consultancies is excellent. So too must be the actions and paperwork that support it.

18th August, 2022 | Private Sector IR35 Reform

How having your accountant check your IR35 status could catapult you into a whole new world of pain that HMRC suddenly looks keen to inflict.

23rd June, 2022 | MSC Main

With HMRC pursuing both accountants and contractors under MSC rules, the time for action is now.

The off-payroll rules are a disaster much of the government’s own making. But as the PAC effectively got told, ‘not to worry.’

The taxman has taken on more than he knows, as the private sector is a totally different beast.

A tool is similar to the ‘cut and paste’ which helped defeat Dave Clark. It’s just not dependable.

Some Olympic-style results are emerging from HMRC’s off-payroll game – but the public sector won’t win any medals for IR35 compliance.

The taxman likes killing two birds with one stone, so beware your furlough probe turning into an IR35 investigation.

Studies, surveys and snapshots? Keep ‘em coming. But three channels will provide the real answer – and soon.

Get your client’s view of things, and get it early, regardless of which set of off-payroll rules affect you.

‘Client put me outside IR35 -- I’m alright Jack.’ But are you, really?

Clients. Agencies. Umbrellas, accountants, and even us IR35 ‘experts.’ Just like contractors, we’ve all got off-payroll angst.

Eight situations prove just how vital it is for PSCs to be fully fluent in April’s new rules.

New tools, new labels and new consultancies -- all should come with a health warning if you don’t wish to be an April 6th fool.

Reasonable care guidance plus a three-part SDS equals being off-payroll rules-ready.

A first-class probe that echoes 20 years of complaints. But there’s new concerns, covid-19 and creeping uncertainty.

27th April, 2020 | Private Sector IR35 Reform

‘HMRC will know when you move from caught to not caught, but forget the fear, you’ve got five actions to take.’

26th February, 2020 | Private Sector IR35 Reform

Are we all ready for the new IR35? Not according to HMRC’s straw poll on its latest webinar.

Risk is calling almost all the shots being fired at ‘Ltd’ suppliers. The government ought now to listen.

Five steps to take if you face being put inside the rule you’ve always operated outside of.

14th October, 2019 | Private Sector IR35 Reform

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