Will IR35 reform be delayed again?

Will IR35 reform be delayed again?

Although the government has previously confirmed its intention to go ahead with IR35 reform in April, the ongoing pandemic has caused some to speculate that there could be another delay. However, during November there were some clear indications that the government...
Key Status Tests & Indicators for IR35 Determination

Key Status Tests & Indicators for IR35 Determination

In determining whether a contract will be caught by IR35 or not, a number of key ‘tests’ are used to establish employment status. None of these tests are conclusive on their own, and a range of additional factors will often be used in order to build a fuller picture....
Agency Guide to IR35 Reform

Agency Guide to IR35 Reform

Changes to the off-payroll rules next April will mean that recruitment agencies play a crucial role in the IR35 process. Agencies will need a strong understanding of both the off-payroll rules, and how the reforms are likely to impact their clients. This short guide...
IR35 Reform: What’s changing from April 2021?

IR35 Reform: What’s changing from April 2021?

The off-payroll rules themselves are not changing from April 2021 and employment status will still be determined using the same IR35 Key Status Tests. However, the way that the off-payroll working rules are applied will change. Here we look at these changes and how...
Kay Adams & Eamonn Holmes will Fight HMRC at IR35 Appeal

Kay Adams & Eamonn Holmes will Fight HMRC at IR35 Appeal

Two high profile IR35 appeals involving TV personalities are scheduled for the courts next year. Tribunals play an important part in evolving employment status case law, as the IR35 legislation fails to supply the definition of an employment relationship. As the date...