Statute
IR35
38 published works
GT L&E Blog
Threshold Changes to UK Off-Payroll Working Rules (IR35): End User and Contractor Considerations
By Sophie Allen, Virginia Allen, Kate Martin, Julia Nefedovica, Alex Tostevin
Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses…
Employer Perspectives
Mini Budget 2022 – Off-payroll working (IR35)
By Freddie Calder, Sherilee Nairn
IR35 regime Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6…
Vedder Works
UK Government to Reverse Recent IR35 Reforms by Spring 2023
By Jonathan Maude, Daniel Stander, Rachel Easton
Chancellor Kwasi Kwarteng announced in his Autumn Statement last week that the recent changes to the “off-payroll” working rules (otherwise known as “IR35”) are going to be repealed. Although the…
Employment Law Watch
IR35 changes – Are you ready?
By David Ashmore, Joanna D'Cruz
With 6 April 2021 quickly approaching, the IR35 reforms are now back on the agenda and fast becoming a priority. Affected businesses need to have their implementation process in place…
Employer Perspectives
Employment Law trends to look out for in 2021
2021 is set to be another eventful year for employers and employment lawyers alike, with changes to the employment landscape continuing to develop apace. Below, we take a look at…
Employer Perspectives
IR35 reforms update: Make sure you are ready for 6 April 2021
As a result of the COVID-19 pandemic, the UK Government made the decision to delay the implementation of IR35 reforms to the private sector from April 2020 until April 2021…
Tax Talks
IR35 extension to private sector – Finance Bill 2020 amendment on territorial scope
By Philip Gilliland, Stephen Pevsner
There has been much discussion over the past year or so about the UK government’s proposal to make changes to the application of the off-payroll working (or IR35) tax rules…
Employer Perspectives
How seriously is the Government taking the Lord’s damning verdict on IR35?
By Ann Robson
Not very seriously, appears to be the answer. Indeed, despite the Lord’s scathing Report being published on Monday 27 April, later that day, the financial secretary to The Treasury, Jesse…
Employer Perspectives
The Lords’ damning verdict on IR35
By Ann Robson
“Riddled with problems, unfairness and unintended consequences” was The Lords’ verdict in a Report published on Monday on the ‘off –payroll rules’ (the “Rules”) which the Government had proposed introducing…
Employment Law Worldview
Extension of IR35 to the private sector, Part 17 – the House of Lords takes revenge, eventually (UK)
Trying to find the most depressing part of the new House of Lords' Economic Affairs Committee report on IR35 is not easy. There are so many possible candidates, for one…