Many small businesses and contractors try to
avoid their full tax burden by using a limited company as an intermediary, with the husband and wife - or other close family members - h...
The IR35 tax legislation was intended to transform the taxation of freelance contractors.
The legislation means that HMRC can tax some contractors as though they are employe...
The press release ‘IR35' was issued on 23 September 1999 as part of the pre-budget announcements for the April 2000 budget from the Treasury. The actual legislation came into force on 6th ...
IR35 legislation has proved to be open to much interpretation, and many people who thought they were not affected have been charged back taxes or been taken to court and lost.
In the 1980s and 1990s it had became common practice for workers in some sectors - particularly IT, engineering and construction, where sub-contracting is common - to use an intermediary and avoid p...