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April 15, 2021
The case law on Substitution
IR35 Shield
Substitution is not the silver bullet some might think, and the current case law is based on the Pimlico Plumbers Court of Appeal ruling.
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November 14, 2020
What is reasonable care in the context of IR35 & Off-Payroll?
IR35 Shield
Adopting a compliance-led approach is the only way to meet the reasonable care requirement and offer the best protection in the event of an HMRC enquiry.
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November 11, 2020
How clients and agencies can manage tax risk under Off-Payroll
IR35 Shield
The agency and hiring firm are now HMRC’s primary and secondary targets and exposed to the risk for backdated tax.
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September 11, 2020
IR35 versus Off-Payroll legislation: Key differences
Dave Chaplin
It’s important to understand that Off-Payroll in the private sector from April 2021 is new legislation, and there are fundamental differences compared to the original Intermediaries Legislation (“IR35”).