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IR35 - articles

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

Tax news in brief


Highlights from the broader tax news week ending 29 September, which includes: HMRC figures confirm 20% of cases put though CEST are 'undetermined', date confirmed for the Scottish 2022/23 Budget and draft legislation published for the new residential property developer tax.

HMRC amend ESM4030, Employment Status Manual for dentists

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Aaron Ferguson, Director, Berg & Williams 23-09-2021

HM Revenue and Customs have recently announced that, effective April 2023, they will remove reference to the model British Dental Association (BDA) or Dental Practitioners Association (DPA) contract in ESM4030.

Rethinking taxation of work

Steve Wade Taxline 29-07-2021

Steve Wade explains why there are difficult decisions ahead on the route to a straightforward tax system.

Tax news in brief


Highlights from the broader tax news week ending 26 May, which includes reminders on SEISS 4 grant claims and that loss carry-back claims can't be made until mid-July, as well as a coding error for service attributable pensions, more guidance on off-payroll working and extension to interim arrangement for trustees reliant on small savings.

ICAEW technical round-up: May 2021

ICAEW Insights 25-05-2021

This month’s top technical stories on ICAEW Insights include new guidance on mini-umbrella companies, information on repaying Bounce Back Loans and new powers to ban directors who dissolve companies to avoid repaying government support.

ICAEW urges members to be aware of mini-umbrella companies


HMRC has issued new guidance on the fraudulent activities of so-called ‘mini-umbrella companies’ sometimes created to avoid paying tax and national insurance. ICAEW’s Tax Faculty calls on members to ensure they are informed.

Tax news in brief


Highlights from the broader tax news week ending 5 May, which includes HMRC publishing guidance on working through an umbrella company and updating guidance accompanying its CEST tool.

IR35: what does the future hold?


As of 6 April, IR35 decision-making has moved almost universally away from the limited or personal service company (PSC) to end clients and the liability to the fee payer which is often a recruitment agency.

Tax changes coming in April


A host of tax changes come into force from the start of April 2021, including the long-anticipated introduction of off payroll working (IR35) and the next phase of requirements under Making Tax Digital for VAT. ICAEW’s Tax Faculty outlines what you need to know.

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