ICAEW.com works better with JavaScript enabled.

IR35 - articles

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

Tax administration and maintenance day: summary of announcements

ICAEW 27-04-2023

Simplifying and modernising the tax system and tackling the tax gap – this framed the consultations, calls for evidence and next steps announced on tax administration and maintenance day (TAM day). ICAEW’s Tax Faculty highlights the key points.

Payroll and IR35 webinars in May and June

ICAEW 26-04-2023

Although the underlying rules may not have undergone significant change, payroll reporting processes are evolving and IR35 case law is developing. Find out more in these webinars from ICAEW in May and June.

Tax news in brief 8 March 2023


Highlights from the broader tax news for the week ending 8 March 2023, including: the official rate of interest; payrolling benefits deadline; updated off-payroll working guidance; and changes to the VAT treatment of local authority leisure services.

IR35: Court of Appeal provides clarification

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Mark Hammerton Taxline 25-07-2022

Mark Hammerton, Partner, Eversheds Sutherland, examines the Atholl House and Kickabout Productions judgements and the guidance they offer when determining employment status.

ICAEW technical round-up: May 2022

ICAEW Insights 30-05-2022

This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.

Showing 10 of 65 items