IR35 Review – Is it now Slam-Dunk for policy makers?

IR35 Review The IR35 Review policy paper issued in Budget 2020 had words most contractors were dreading. The government has recently concluded a review of the reform, and is making a number of changes to support its smooth and successful implementation. The government...

IR35: Key questions contractors are grappling with

We recently spoke to a group of contractors in Croydon. Most were from the financial services sector. The common factor amongst all of them were how they were being treated as a herd by their hirers, with blanket decisions announced. Most contractors were not engaged...

Four understated IR35 resources

The information around IR35 appears mainly biased; either people selling IR35 testing or insurance products, or those who are completely averse to the prospect of the IR35 reform. It is not surprising that everything around the subject is alarmist and highly critical...

Decoding the CEST tool – Part 2 (Substitution)

One of the most important ways to ensure a contractor stays outside IR35, is the right to substitution. A substitute is someone the contractor can send in their place to undertake their role, if, for some reason, they are unwilling (but oddly, not unable) to perform...

CEST new questionnaire – what we think

A few weeks back HMRC released the new version of the CEST tool. If the general commentary on the tool is to be believed, the tool is still deficient (of things such as mutuality of obligations) and there are still inconsistencies between how this tool determines...