Who Are HMRC’s Customers?

Reflecting on the past year, we find ourselves wondering who exactly do HMRC exist for, who are their ‘customers’?  The answer is of course everyone. According to google HMRC is responsible for administering and collecting taxes, implementing customs and excise regulations, and overseeing certain state support.  Their biggest customer segment is individual taxpayers (us), followed […]

New Dutch Law To Eradicate False Self-Employment

An interesting new law has been created in The Netherlands which clarifies the characteristics of being genuinely self-employed vs being an employee, and presumes that anyone earning  below € 32.24 per hour is an employee by default. Assessing employment status   Self-employment will be assessed on the basis of three main elements: work-related management: is there […]

Business Conference Advised On Umbrellas, Compliance & Tax Avoidance

Our founder Julia Kermode was delighted to be invited to give a presentation at a recent IR35 conference, attended by over 75 businesses that hire contractors.  The event was run by Business Forums International (BFI) and aimed to give a crucial update on what has happened since legislation changed in 2019. Kermode’s presentation covered the […]

Two TV Presenters’ IR35 Cases, Two Different Outcomes

There have been two IR35 case outcomes published this week, both concern TV presenters so you might expect them to be similar, but they each had a different outcome. Gary Lineker Wins at First Tier Tax Tribunal, HMRC loses Former footballer and now TV presenter was accused by HMRC of underpaying £4.9m in tax and […]

HMRC Ignores Own IR35 Tool To Pursue Innocent Contractor

HMRC has been criticised for not understanding its own tax rules, along with its aggressive approach to policing IR35 compliance after a contractor was made to endure a three-year-long investigation carrying £100,000 in tax liability – despite HMRC’s own tool determining the worker as outside IR35. The IR35 enquiry was opened in November 2019, with […]

IR35 Remains Contractors’ Biggest Concern For 2023

Despite inflation reaching a 41-year high recently and the raft of tax freezes and tax hikes to be introduced in the 2023/24 tax year, the IR35 legislation remains contractors’ biggest concern for the year ahead. This is according to research carried out by IWORK Partner and IR35 insurance provider Qdos which surveyed 700 contractors regarding the […]

Attitudes To Self-Employment Are Contributing To The Cost Of Living Crisis

Here in the UK we are currently (December 2022) experiencing a cost of living crisis which is almost certainly exacerbated by the recent pandemic.  Today we’re chatting to employment lawyer Cristian Ley about how attitudes towards self-employment have changed in recent years, the impact of politics, and how that is now impacting on the cost […]

The Political Farce Continues

Today the new Chancellor, Jeremy Hunt MP, has given a statement which undoes pretty much all of the tax measures outlined in Kwasi Kwarteng’s mini-budget delivered just 3 weeks ago.  The following tax policies will no longer take place: Cutting the basic rate of income tax to 19% from April 2023; Cutting dividends tax by […]

043 IR35: Does HMRC Even Understand What They’re Enforcing?

Today we’re discussing the recent IR35 case in relation to Kaye Adams’ personal service company, Atholl House.  This is important stuff because it casts doubt on HMRC’s ability to understand and enforce IR35!  Cristian Ley, an employment lawyer with considerable expertise in this space tells us more.  Join us to find out: Which elements of […]