IR35

Off-payroll working rules take effect from 2020.

Fears extending legislation could ‘single out’ the self-employed.

The responsibilities for deciding when IR35 applies have changed for contractors engaged by or for the public sector.

Businesses will no longer be able to self-assess their risk to IR35 from April 2015, HMRC has announced.

HMRC has come under fire over the release of new guidance for contractors and freelancers on the complex tax legislation IR35.

Uncovering the few real cases of disguised employment should be the new focus of HM Revenue and Customs (HMRC) when it comes to applying IR35 rules.

Small business owners would be willing to dip into their own bank accounts in order to bring about a fairer and less complex tax system, a new survey has claimed.

The question of family firms that split income between husbands and wives in order to reduce tax liabilities may come under the scrutiny of the Office of Tax Simplification (OTS).

The government should act to change the rules governing the tax status of contractors, the Institute of Directors (IoD) has said.

The government is likely to axe this year’s pre-Budget Report, according to press reports.