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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

HMRC loses to the Match of the Day host, saving him millions but beats the This Morning host, netting it hundreds of thousands. Here's the reality of the two cases for PSCs.

4th April, 2023 | IR35 Case Analysis

A general election is too far away for the contractor sector’s hopes and dreams to get realised by the chancellor next Wednesday.

Even the tool of the moment prefers humans to machines, confirming that algorithm is no substitute for a professional adviser’s experience.

Former tax inspector flags up where the FTT blew the whistle on the Revenue’s status match-up against the Sky Sports commentator.

Six status scenarios playing out now, and bound to continue into next year.

Six ways the Treasury boss can restore stability, repair the Tories’ reputation and return contracting to what it does best.

Now the euphoria of the off-payroll rules dying has died down, the reality we all face is little more than known unknowns.

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.

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