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IR35
HM Revenue and customs forms

Lessons from HMRC v Kickabout Productions Ltd

Lessons from HMRC v Kickabout Productions Ltd Key Contact: Claire Knowles Author: Rebecca Mahon The Upper Tax Tribunal has overturned a decision of the First Tier Tribunal regarding the IR35 rules, finding in favour of HMRC. In its comprehensive judgment, the Upper Tax Tribunal provides a masterclass in determining employment status for tax purposes. Employment...
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IR35 assist logo

Be Prepared for IR35

All sorts of things have had to be postponed this year. Sporting events, weddings, and, yes, IR35 reform. Previously scheduled to come into force on 6 April 2020, legislative reform of the off payroll working rules, also known as IR35, was delayed due to uncertainty and disruption caused in the early months of the Coronavirus...
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