IR35

A doctor who provided services to two hospitals via a personal services company has been deemed an employee for tax purposes after a long-running legal battle.

Recent actions by HMRC against fraudulent avoidance of tax payments demonstrate the importance of knowing what risks might lie in employers' wider supply chains.

Most frequently asked questions during February include queries about Ramadan and dismissals on the grounds of ill health.

The Labour government has come under increased scrutiny for placing constraints on businesses, despite its plans for growth. What lies ahead for IR35, single worker status and contractor employment?

The case brings into sharp focus the complexity of employment status – something that the Labour government has promised to simplify.

Chancellor Rachel Reeves has confirmed there will be a rise in employers’ national insurance contributions to 15%, a lower figure...

The government will introduce legislation to change who has responsibility for tax and national insurance liabilities when an employee uses an umbrella company.

With the Treasury reportedly considering an increase in National Insurance contributions for employers in the upcoming Budget, what does this mean for HR?

Reform manifesto promises to make series of tax cuts and public sector reforms, after the party overtook the Tories in a poll last week.

The Liberal Democrats have published their election manifesto, including plans to replace the apprenticeship levy and establish a new employment status.

One in five highly-skilled contractors is currently not working, with many attributing their absence to reforms to IR35 rules.

Almost a third of employers will be more likely to hire contractors this year after the upcoming changes to IR35 rules to offset any overpayments.

Changes to how IR35 works could reduce the financial risks of employing off-payroll contractors.

Long-awaited response to a 2021 call for evidence suggests regulating umbrella companies around employment rights.

HMRC has proposed changes to off-payroll working rules to address the issue of IR35-related tax overpayments.