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IR35 - articles

Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.

Don’t enact IR35 in Finance Bill, urges ICAEW

Peter Bickley 05-06-2020

5 June: The government should hold off enacting measures to introduce the new off-payroll working regime and use the time thoroughly to review its implementation, according to ICAEW’s Tax Faculty.

Clearing up the confusion over off-payroll working

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David Heaton Taxline 01-06-2020

The delayed start date for off-payroll working is welcome as the new off-payroll working rules are obviously confusing many people. David Heaton tries to clarify some of the puzzling points.

Has coronavirus given us a reason to rethink the taxation of work?

Anita Monteith 28-04-2020

28 April: As COVID-19 dramatically changes the way in which we work, the House of Lords is recommending that the government rethinks IR35’s expansion and looks for a better way to tax work. Anita Monteith outlines the recommendations.

Upcoming changes to tax in April 2020

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Lindsey Wicks Taxline 25-03-2020

Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.

Highlights of HMCR’s latest Employer Bulletins

17-03-2020

17 March 2020: ICAEW’s Tax Faculty summarises HMRC’s latest Employer Bulletins, which included commentary on the Budget announcements and information on the changes to off-payroll working.

Advise your clients carefully on IR35

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Peter Rayney 06-03-2020

Navigating the new off-payroll working regulations that apply to private sector clients from 6 April 2021 can be tricky, especially if the ultimate engager is a medium or large company. Peter Rayney provides us with a definitive guide.

IR35 reforms: threat or opportunity?

Lucie Ponting 02-03-2020

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

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