Articles

IR35 Shield

Data obtained through a series of Freedom of Information (FOI) requests reveals a substantial decline in the use of HMRC’s Check Employment Status for Tax (CEST) tool.

IR35 Shield

Using the same determination across groups of workers without considering their individual roles, contracts, or working practices is a failure to take reasonable care.

Dave Chaplin

On 30 April 2025, HMRC stated that it made revisions to its CEST digital tool to make it easier to use. So, what changed? The short answer - nothing at all.

IR35 Shield

The government’s recent changes to the “small company” thresholds are designed to free more businesses from reporting burdens. However, they also affect which companies should consider the off-payroll rules - because small businesses in the private sector are exempt.

Dave Chaplin

The key lessons from the Supreme Court case judgment of 16th September 2024, remitting the decision back down to First-tier Tribunal.

IR35 Shield

A long-time client turned to IR35 Shield for representation in an HMRC investigation, and within months the investigation was closed with no tax bill.

IR35 Shield

Wrongly used, the words "Inside IR35" can open the door to a legislative loophole leading to huge agency balance sheet exposure and risk of criminal sanctions

IR35 Shield

Until CEST is provably fixed, we don't recommend firms risk losing their businesses by using CEST. Find out the top 10 reasons why.

IR35 Shield

A fix to the "IR35 Reforms" Off-payroll legislation is to apply retrospectively to engagements from 06 April 2017

Dave Chaplin

An IR35 case brought by S & L Barnes Limited was upheld by the FTT, raising questions around construction of the hypothetical contract