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A problem of unintended consequences occurred with the new IR35 legislation when it appeared to also envelop recruitment agencies and umbrellas within its scope.
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The Supreme Court recently upheld the decision that private hire Uber drivers were 'workers' for the purposes of employment law, and were consequently entitled to workers rights and protections such as paid leave and minimum wage.
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There seems little hope of any further delays to the introduction of the new regulations on IR35 in April 2021.
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HMRC has lost a high-profile IR35 case appeal at the Upper Tier Tribunal involving television presenter Kaye Adams.
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HMRC has issued new guidance that informs businesses of the tax office’s ‘compliance principles’ with regards to the April 6 roll out of IR35 reform in the private sector.
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In this article, contractor law firm, Lawspeed, considers some specific issues surrounding engagements and, in particular, where contractors are paid on an hour/day rate basis.
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The Government's tool for checking IR35 status has been unable to deliver a verdict more than 188,000 times in the past year.
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Freelancers and contractors pinpoint IR35 reform as the biggest concern and greatest threat to their businesses despite COVID-19 threat and ongoing Brexit uncertainty.
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Following on from industry objections, HMRC has now issued a statement regarding its intended application of the new IR35 Off Payroll Rules set to apply from April 2021.
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The delay to the private sector IR35 roll-out has encouraged more staffing firms and employers to ‘get it right this time around’, with recruiters reporting that over a third of clients (35 per cent) were making a U-turn on non-PSC decisions.
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