IR35

ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report

After a lot of caterwauling, the date of the Pre-Budget Report was announced. RICHARD CURTIS explains why Rufus the Dog thinks that this might induce catalepsy rather than cathexis

'I am not surprised that the House of Lords found against HMRC in Jones v Garnett'

A relatively new building contractor client — who trades through a limited company — has recently brought in his first year's records. Despite our advice to the contrary, instead of treating his own drawings as director's remuneration — and subject to PAYE — he has treated them in the same way as payments to his subcontractors; i.e., taxed under the building industry subcontractors' scheme.

FRANCESCA LAGERBERG considers the Government reaction to the Jones v Garnett decision in the House of Lords

12 June 2007

My client has a small limited company. She does not fall within IR35 and has other sources of investment income. The company is small and we often do not know until shortly after the 31 March accounting year end whether there is a profit.

ALLISON PLAGER reviews the fourth and fifth sittings of the Public Bill Committee.

MSC providers

MIKE TRUMAN looks back at the history of the Arctic Systems case, as it comes before the House of Lords for its final resolution

HMRC's IR35 Unit has stated that it is undecided on the determination of status of our single director/employee 100% controlled company client ('the consultant') that provides management consultancy services to banking institutions on a single contract by contract basis (typically of four to six months duration).

KEITH GORDON, CHRIS JONES, PAULA TALLON and MIKE TRUMAN spoke at the Taxation Breakfast Briefing on 28 March in central London.