Statute
IR35
38 published works
Employer Perspectives
Latest update: IR35 and the private sector
The Government confirmed last night that the introduction of the IR35/off payroll reforms to the private sector will be delayed until April 2021. This is part of a broad package…
Tax Talks
IR35 overhaul postponed until 6 April 2021
By Philip Gilliland, Stephen Pevsner
Last night (17 March 2020) the UK’s Chief Secretary to the Treasury, Steve Barclay, announced in the House of Commons that the government is postponing the implementation of the changes…
Employment Law Worldview
Extension of IR35 to the private sector, Part 16 – HMRC stares gift-horse in mouth, sort of (UK)
The keen follower of IR35, for there must be such a person, will have seen reports in the Press about the blanket approaches to PSC contractors being taken by some…
Pannone Corporate News and Opinion
HMRC announces changes to the IR35 off-payroll working rules
If your business uses the services of consultants and contractors through an intermediary such as a personal service company, you will be aware of the importance of getting ready for…
Pensions and Benefits
IR35 Reforms – A Taxing Time for Pension Trustees and Corporate Sponsors
By Wendy Hunter
The off-payroll tax rules (commonly known as IR35) are changing on 6 April 2020. Pension trustees who have members of their board paid for their services through a personal service…
Employer Perspectives
On the horizon: IR35 and the private sector
By Roxanna Sarkar-Patel, Miriam Bruce
As we flagged in our post in April 2019 (https://www.mayerbrown.com/en/perspectives-events/blogs/2019/04/ir35-reform-what-employers-can-be-doing-now-to-prepare), the government intends to apply the IR35 reforms to the private sector in April 2020. As a reminder, the IR35…
Employment Law Worldview
UK Government announces IR35 review – too little, too late?
Ready for IR35 in three months' time? Nor is almost anyone else, it seems. But is it now too late to do anything about it, or can you still take…
Employee Benefits Blog
UK Tax Changes Shift Worker Classification Burden to Clients
By Katie Clark, Paul McGrath, James Ross
The UK Government has confirmed that it will extend to the private sector tax rules designed to target tax avoidance by contractors who operate through an intermediary personal service company…
Tax Talks
Change to IR35 tax obligations from April 2020 for medium- and large-sized companies
By Philip Gilliland, Stephen Pevsner
New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to: assessing whether the workers should be treated as employees…
Employment Law Worldview
Extension of IR35 to the private sector, Part 15 – feeling the draft (UK)
Last month the government published both the results of its latest consultation on IR35 and the draft legislation. So with time to digest, any surprises? No, not really. But we…